An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Byron K. Henry
Howard University

Abstract: The accounting profession has evolved rapidly in recent years to meet the needs of an ever-changing business environment and many people are no longer aware of the qualities and skills needed to excel in the profession. Many believe that the gap between the perception and reality of the accounting profession is largely responsible for the decline in student enrollment and interest. The current study explores student perceptions toward the ethical standards of the accounting profession in the aftermath of recent corporate scandals. The paper, not only examines associations between several demographic factors and student perceptions, but also investigates associations between sources of influence among students and reported perceptions. This paper offers a unique perspective on the discussion of ethical perceptions – that of the African American student. Results were consistent with prior studies which suggest that gender, prior ethical instruction and peer group interaction are stro

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