Modifying the Certified Public Accountant Application Process for Academic Misconduct

13 Pages Posted: 16 Jul 2016 Last revised: 23 Aug 2016

See all articles by Anthony Masino

Anthony Masino

East Tennessee State University

Date Written: July 15, 2016

Abstract

This article addresses the trend in academic misconduct in college courses and likelihood of its negative impacts on the CPA profession by future CPA Applicants. The article raises the question If a CPA Applicant committed academic misconduct in college coursework, is that Applicant as a CPA more likely to commit a violation of the CPA code of conduct? The article discusses the need of each jurisdiction to incorporate questions regarding academic misconduct in college courses into their respective jurisdiction’s CPA application process, how to verify the Applicant response without overburdening an already overburden CPA licensing board, and how to address questionable behavior prior to the Applicant being admitted as a CPA.

Keywords: CPA Exam, CPA Application, Academic Fraud, Board of Accountancy, Ethics, Code of

JEL Classification: J44, L84, M41, M42, M48

Suggested Citation

Masino, Anthony, Modifying the Certified Public Accountant Application Process for Academic Misconduct (July 15, 2016). Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016, Available at SSRN: https://ssrn.com/abstract=2810288

Anthony Masino (Contact Author)

East Tennessee State University ( email )

Department of Management and Marketing
Johnson City, TN 37614
United States

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
66
Abstract Views
757
Rank
610,179
PlumX Metrics