Ethical Issues & Accounting Education

18 Pages Posted: 25 Aug 2016 Last revised: 26 Oct 2016

See all articles by C'Lamt Ho, D.B.A.

C'Lamt Ho, D.B.A.

Saint Leo University | Tampa Area; Saint Leo University - Donald R. Tapia School of Business

Date Written: August 23, 2016

Abstract

The accounting profession has been under intense scrutiny since the corporate scandals involving Enron and WorldCom. The Code of Ethics and the standards have had to be reexamined as to their validity. The study examined whether State Universities merely meet the minimum ethics requirements set forth by their accreditation agencies, and are they offering additional courses in ethics that would enable the students to satisfy the requirements set by the states in order to become a licensed CPA. A second part of the study examined the presentation of the ethics courses. The key data that was examined was the number of ethics hours that the accreditation agency required, the number of hours the schools required for graduation, whether the classes were integrated or stand-alone or a combination of both and whether the universities were meeting the requirements set forth by the states for CPA certification. The findings show, that the universities were merely meeting the requirements set forth by the accreditation agency and many of the schools were not offering the necessary classes to prepare the students for certification. The challenge is to have the accreditation agencies align with the AICPA in regards to the number of ethics hours that are required and then mandate that the schools amend the curriculum to meet these demands.

Keywords: Accounting Issues, Ethics, Accreditation Requirements, and Accounting Curriculum

Suggested Citation

Ho, D.B.A., C'Lamt, Ethical Issues & Accounting Education (August 23, 2016). Available at SSRN: https://ssrn.com/abstract=2828313 or http://dx.doi.org/10.2139/ssrn.2828313

C'Lamt Ho, D.B.A. (Contact Author)

Saint Leo University | Tampa Area ( email )

1120 E. Kennedy Blvd., Suite 238
Tampa, FL 33602
United States

Saint Leo University - Donald R. Tapia School of Business ( email )

1120 E. Kennedy Blvd., Suite 238
Tampa, FL 33602
United States

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