12. Measuring and
Affecting Accounting Students' Ethical and Professional Perceptions of Earning
Management
Presenters: Jeffrey J. McMillan, Clemson University
Daryl Guffey, Clemson University
Description: Earnings
management is one of the most important ethical issues that business
professionals, especially accountants, can face. The recent rash of financial
statement restatements is seen as epidemic in the eyes of many. As educators,
one of the most important steps we can take in helping to restore confidence in
our Capital Markets is to understand how future business professionals (i.e.,
our students) perceive earnings management.
We have put together a program of
study accounting educators can use and/or adapt to help them measure and shape
their students' feelings on earnings management. A detailed description
outlining when and how the educational materials were integrated and tested on
students in an accounting class is provided. In addition, accounting educators
will receive a/an:
- List of selected readings that
address earnings management and professionalism from both "preparer"
and the "regulator" points of view.
- Survey instruments (empirically
tested and validated)
- List of questions to help guide
students through the exposure/learning process
- Exit survey
- Details on how students' perceptions
may be measured and analyzed
- Analysis and results of the
implementation made by the authors (this provides comparison as well as example
information)
