Ethics in American Universities: A Review of Ethics Teaching in Business Schools Accounting Programs

Abstract

Corporate scandals in the late 1990s and early this century have led to a decline in the public’s trust of the accounting profession. Since that time, the government, corporations, and universities have attempted to rebuild that trust through a number of methods, such as passing laws requiring better regulation and more disclosure as well as requiring improved ethics education for future accountants. It is this latter issue that is the focus of this paper. This latter issue has also led to the belief that some type of integration of ethical education among accounting students is needed. This paper examines prior studies relevant to this topic. This paper is relevant as it adds to the little literature and would guide future researchers in developing empirical studies on this important topic.