TY - JOUR
T1 - The once and future accountant
T2 - Ethics and the future outlook of the US accounting profession
AU - Hale, Mark W.
AU - Huston, Ryan
AU - Smith, L. Murphy
PY - 2005
Y1 - 2005
N2 - 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.
AB - 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.
KW - Accounting
KW - Accounting regulation
KW - Auditing
KW - Ethics
KW - Public interest
UR - http://www.scopus.com/inward/record.url?scp=33745437213&partnerID=8YFLogxK
U2 - 10.1504/IJAAPE.2005.009595
DO - 10.1504/IJAAPE.2005.009595
M3 - Article
AN - SCOPUS:33745437213
SN - 1740-8008
VL - 2
SP - 426
EP - 440
JO - International Journal of Accounting, Auditing and Performance Evaluation
JF - International Journal of Accounting, Auditing and Performance Evaluation
IS - 4
ER -