A Survey Of The Academic Ethics Of Accounting Seniors

Abstract

We surveyed recent accounting seniors about the ethics of their academic behavior while in the university. Contrary to some earlier research, we did not find accounting majors to be more ethical than other business students. More than 70% of respondents had engaged in 4 of 16 activities considered unethical in the literature. Ninety-eight percent had engaged in at least one of the activities while enrolled in the university. This rate was higher than any found in the literature. Implications for accounting in-structors and managers are discussed.