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

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

Research output: Contribution to journalArticle

3 Scopus citations

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.

Original languageEnglish
Pages (from-to)426-440
Number of pages15
JournalInternational Journal of Accounting, Auditing and Performance Evaluation
Volume2
Issue number4
DOIs
StatePublished - 2005

Keywords

  • Accounting
  • Accounting regulation
  • Auditing
  • Ethics
  • Public interest

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