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ERIC Number: EJ886658
Record Type: Journal
Publication Date: 2008-Jan
Pages: 8
Abstractor: As Provided
Reference Count: 8
ISSN: ISSN-1544-0389
Maturity Effects on Students' Perceptions of How Accounting Scandals Impact the Accounting Profession
Theuri, Peter; Weickgenannt, Andrea
Journal of College Teaching & Learning, v5 n1 p53-60 Jan 2008
This study examines the impact of recent ethical scandals on business students' perceptions of the accounting profession and related regulatory reforms, and whether such perceptions may be differentiated by maturity. Student maturity is distinguished by age, class standing, and number of accounting classes taken so far. The study results are based on a survey of student perceptions regarding their understanding of recent accounting scandals and related regulations, the adequacy of the response (from the profession as well as Congress) to these scandals, and the ensuing viability of the accounting profession. Student maturity is found to be a significant determinant of differentiation in these perceptions. Among the results presented, it is interesting to note that more mature students perceive the accounting profession as being more viable than less mature students; however, less mature students purport to have a better understanding of the ethical scandals. The findings of this study have important implications for academicians in their efforts to engage students in meaningful dialog regarding ethical and professional issues. (Contains 5 tables.)
Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: Students
Language: English
Sponsor: N/A
Authoring Institution: N/A