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

Kevin Breaux
Nicholls State University

Teresa Whitney
Tulane University

Michael Chiasson
Nicholls State University

Shawn Mauldin
Nicholls State University

Abstract: Recently, NASBA has focused its attention towards mandating specific ethics coursework within the previous 150-hour requirement for eligibility to sit for the uniform CPA examination. This push for ethics heightened attention towards ethics and is the basis for this study. The primary objective of this research study is to test the hypothesis that ethical coverage in accounting programs is an important factor in recruiting decisions for entry-level accounting positions. The first phase employed an experimental design to test if ethical coverage in accounting programs is an important factor in recruiting decisions for entry-level accounting positions. The second phase employed a survey allowing recruiters to self-report which criteria they value most in recruiting for entry-level accounting positions. The results from both phases suggest that ethical coverage in accounting programs is not an important factor in recruiting decisions for entry-level accounting positions.

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