2006 Annual Meetng

An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.


Increasing Exposure to Ethics Content in Accounting Principles through Online Discussion Forums: the Effects of Gender and Major

Margaret M. Devine
University of Wisconsin - Eau Claire

Todd J. Hostager
University of Wisconsin - Eau Claire

Abstract: In the past several years, members of the accounting profession, accrediting agencies, and the business community at large have called for expanded ethics coverage within the existing undergraduate business curriculum. This study investigates the use of online discussion forums in an accounting principles class. Teams of students were asked to evaluate an earnings management situation utilizing Desire2Learn’s capabilities. The study investigates whether gender and major had an effect on the perceptions of this scenario. Consistent with prior studies, significant differences were not found at the individual level. However, at the team level, significant differences were found for both major and gender. Discussion and implication for further research are provided.

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