Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/inderscience-publishers/the-once-and-future-accountant-ethics-and-the-future-outlook-of-the-us-2BkbBvfEUw
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 1740-8008
- eISSN
- 1740-8016
- Publisher site
- See Article on Publisher Site
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.
Journal
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2005