Can Ethics Be Taught in Accounting?
Journal of Accounting Education, (1993), 185-209. The study tested three hypotheses by measuring DIT scores at the start and end of a semester. Participants also agreed to take part in an economics experiment which tested their apparent willingness to pay for course material. The hypotheses were: H1: Accounting students taking ethics instruction will advance to higher levels of ethical reasoning in comparison to students who did not receive instruction. H2: Accounting students who took the ethics instruction would be less likely to “free ride” on the economics experiment. H3: Accounting students at lower levels of ethical reasoning are more likely to “free ride” than students with higher scores. H1 and H2 were not supported. In the case of H3, students with high or low scores were most likely to “free ride.” Ponemon, L.A., The Influence of Ethical Reasoning on Auditors Perceptions of Management s Competence and Integrity, Advances in Accounting, (Vol. 11, 1993), 1-29. This paper examin
