چکیده (انگلیسی):

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.