Journal•ISSN: 0748-5751
Journal of Accounting Education
Elsevier BV
About: Journal of Accounting Education is an academic journal published by Elsevier BV. The journal publishes majorly in the area(s): Management accounting & Financial accounting. It has an ISSN identifier of 0748-5751. Over the lifetime, 927 publications have been published receiving 17641 citations.
Topics: Management accounting, Financial accounting, Positive accounting, Accounting information system, Audit
Papers published on a yearly basis
Papers
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TL;DR: Ponemon et al. as discussed by the authors used independent samples of 91 auditing students and 207 auditors to evaluate whether demographic variables traditionally associated with higher levels of moral reasoning in other populations are associated with auditing student's and auditors' moral reasoning.
312 citations
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TL;DR: A test of moral maturity was administered to two samples of certified public accountants as discussed by the authors, and the mean results were significantly lower than means published in the psychology literature for others with comparable education levels, raising questions about the implications of the author's research findings on modern accounting education.
240 citations
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TL;DR: In this article, the authors explore the potential of exhortation and moral exemplars to increase ethical motivation among accounting students, faculty, and practitioners, using Thorne's 1998 Integrated Model of Ethical Decision Making to categorize that literature.
236 citations
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TL;DR: In this paper, a discussion of how ethics should be taught in the accounting curriculum, a description of one sample course in accounting ethics and professionalism (E & P), and pre- and post-test results when such a course was offered to a treatment group and not to a control group, and implications of the research were discussed.
197 citations
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TL;DR: In this paper, the authors evaluated the influence of ethics interventions, integrated into a one-semester introductory auditing course at both the undergraduate and graduate level, on the moral development and ethical behavior of accounting students.
192 citations