Showing papers by "Thomas R. Sexton published in 2006"
TL;DR: In this paper, the authors investigate how accounting majors have reacted to recent accounting scandals and evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers, and the consequent influences on the student's educational and career plans.
Abstract: Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers, and the consequent influences on the student's educational and career plans.Design/methodology/approach – In total 105 accounting majors at two institutions were surveyed. Forsyth's ethics position questionnaire was used to evaluate the student's ethical orientation. The survey instrument also measures student demographic data, the student's knowledge of the profession and the scandals, and how the scandals affected the student's opinions and plans. The data are analyzed using linear regression.Findings – Accounting students are generally knowledgeable about the scandals but seem to know considerably less about the accounting profession. Accounting students lowered their opinions of corporate managers more than that of accountants. Accounting students also expre...
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