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PERSONAL VALUES AND ETHICAL VIEWPOINTS OF ACCOUNTING MAJORS: HOW DO THEY COMPARE TO OTHER STUDENTS'?

ABSTRACT

Corporate fraud and financial reporting scandals have raised significant questions about accountants' ethics and the accounting profession's ability to perform its role in reducing information risk for investors. If accountants are to regain the public's trust, business entities, professional organizations, public accounting firms, and accounting educators must all search for ways to ensure that accountants are poised to make appropriate ethical choices even in difficult situations. A myriad of factors can affect an individual's ethical choices. The more that is understood about these influences the better the profession can prepare accountants to face ethical challenges. This ...

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