The once and future accountant: Ethics and the future outlook of the US accounting profession

Mark W. Hale; Ryan Huston; L. Murphy Smith

doi:10.1504/IJAAPE.2005.009595

The once and future accountant: Ethics and the future outlook of the US accounting profession

Mark W. Hale, Ryan Huston, L. Murphy Smith

Arizona State University

Research output: Contribution to journal › Article

3 Scopus citations

Abstract

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting practitioners and educators, students are generally more concerned about events surrounding the Sarbanes-Oxley Act and feel a stronger need for changes to enhance confidence in the capital markets. Concerning the future of the accounting profession, significant differences of opinion exist among groups. Public accountants are the most optimistic about the future, followed by students, then faculty and industry accountants.

Original language	English (US)
Pages (from-to)	426-440
Number of pages	15
Journal	International Journal of Accounting, Auditing and Performance Evaluation
Volume	2
Issue number	4
DOIs	https://doi.org/10.1504/IJAAPE.2005.009595
State	Published - Dec 1 2005

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Keywords

Accounting
Accounting regulation
Auditing
Ethics
Public interest

ASJC Scopus subject areas

Accounting
Finance
Organizational Behavior and Human Resource Management

Cite this

Hale, M. W., Huston, R., & Smith, L. M. (2005). The once and future accountant: Ethics and the future outlook of the US accounting profession. International Journal of Accounting, Auditing and Performance Evaluation, 2(4), 426-440. https://doi.org/10.1504/IJAAPE.2005.009595

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10.1504/IJAAPE.2005.009595