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

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

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.

Suggested Citation

  • Mark W. Hale & Ryan Huston & L. Murphy Smith, 2005. "The once and future accountant: ethics and the future outlook of the US accounting profession," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(4), pages 426-440.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:4:p:426-440
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    Cited by:

    1. Yinka M. Salaudeen & Jide Ibikunle & Emmanuel Ib Chima, 2015. "Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 143-150, April.

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