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Ethics Education for Accounting Students: The Status Quo and the Proposals
Ashley Beckett Soliz,
University of Mississippi
Dale Flesher, University of Mississippi
ABSTRACT. The debacle in 2001 and 2002 of several large corporations failing amid blame of their accountants and the subsequent passage of the Sarbanes Oxley Act of 2002 led the American public to question the ethics of business leaders and accountants of public companies. AACSB International – The Association to Advance Collegiate Schools of Business, NASBA, and other organizations have pressed for an improvement in educating accounting students in ethics. The purpose of this study is to determine whether U.S. public universities that have been awarded separate AACSB accreditation in accounting offer courses in ethics at the undergraduate and graduate levels. This study includes all U.S. universities (164)that have been awarded this accreditation. Results of the study indicate that approximately fifty-one percent of AACSB accounting accredited public universities in the United States incorporate a separate and distinct Accounting Ethics course in their graduate accounting curriculum.
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