The once and future accountant: ethics and the future outlook of the US accounting profession

Mark W. Hale, Ryan Huston and L. Murphy Smith

International Journal of Accounting, Auditing and Performance Evaluation, 2005, vol. 2, issue 4, 426-440

Abstract: This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting practitioners and educators, students are generally more concerned about events surrounding the Sarbanes-Oxley Act and feel a stronger need for changes to enhance confidence in the capital markets. Concerning the future of the accounting profession, significant differences of opinion exist among groups. Public accountants are the most optimistic about the future, followed by students, then faculty and industry accountants.

Keywords: ethics; public interest; accounting; auditing; accounting regulation; USA; United States; trustworthiness; integrity. (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:2:y:2005:i:4:p:426-440

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