Improvement in Accounting Students’ Perception and Judgment on Ethical Issues as They Progress Through the Accounting Curriculum

Abstract

The present study used a series of questions to test students on their ethical awareness and judgment. The test was given to three groups of undergraduate accounting students at different levels of the accounting curriculum at a large state university in California. The test results from each group were tabulated based on correct or wrong answers for each question. Significant differences in the comparative percentage of correct answers among the three groups indicated that certain groups of students have better ethical perception and judgment compared to the other groups of students in the study.