Document Type
Thesis
First Faculty Advisor
Charles Cullinan
Second Faculty Advisor
Stephanie Carter
Keywords
accounting; ethics; scandal; exam; profession
Publisher
Bryant University
Abstract
Scandals regarding major accounting firms have not been uncommon throughout the twenty-first century; however, advancing technology and Certified Public Accountant (CPA) exam restructuring have created a new era of significant accounting scandals. This research paper analyzes the effects of the 2022 Ernst & Young LLC (EY) exam scandal on the perceptions of the accounting profession for the future workforce. Data collected explored undergraduate and graduate students’ perceptions of both the accounting profession and EY before and after reading about the scandal. This examination investigates whether the American Institute of Certified Professional Accountants’ (AICPA) Code of Professional Conduct (Code) holds true, in that EY has committed an act “discreditable to the profession” as indicated by the Securities and Exchange Commission (SEC). This analysis contributes to previous research conducted on ethical perceptions and education within the accounting profession, while encouraging a new age of research to be considered for a changing business environment.
Comments
This work was made for completion of an honors thesis research project to better understand the impact large accounting scandals are having on students and the public.