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• W90248054 abstract "EXECUTIVE SUMMARY * IN THE WAKE OF THE CORPORATE SCANDALS CAUSED by Enron, WorldCom and others, the CPA profession has taken numerous steps to turn crisis into In particular colleges, universities and their accounting faculties have changed their course offerings and other aspects of the accounting program to better equip students to cope with the ethical challenges of the accounting profession. * AVAILABLE DATA SUGGEST ENROLLMENT IN accounting programs around the country is stable and there was no immediate exodus of students following the scandals. Individual schools have addressed the new professional environment head on with new course offerings, real-life case studies, increased emphasis on ethics and guest speakers at seminars and lectures. * ACCOUNTING INSTRUCTORS SAY THE SCANDALS have helped them emphasize to students the importance of accounting. The attitudes of students themselves have not changed significantly in the postscandal period. In general, the more students knew about what had taken place the more positive their attitude toward accounting. * TO CAPITALIZE ON THESE CHANGES, SCHOOLS NEED to make introductory courses more relevant to the current business climate to encourage more students to major in accounting, instructors need to offer students at all levels the opportunity to explore the social, political and ethical implications of accounting decisions. * AS STUDENTS GRADUATE AND TAKE JOBS IN INDUSTRY or public practice, employers need to reinforce the ethics lessons students learn in school in the workplace. This can be done through employer-sponsored ethics workshops and by making it clear that CPAs are free to raise questions when they suspect possible wrongdoing. Let's play a game of word association. Read the term in bold type and say the first word that pops into your head. Crisis What did you come up with? If you're from a Far Eastern culture, you might have a different answer. In Chinese the symbol for crisis is actually composed of two symbols. The first is for danger. The second is for opportunity. Was opportunity the word you thought of? Why did we undertake the above exercise, and what does it have to do with accounting? In the wake of Enron, WorldCom and other corporate scandals, crisis is a word that has been closely associated with the accounting profession. Although these incidents had a devastating effect on peoples' lives, there also is a positive chapter to this story. In fact this crisis presents an opportunity for the profession. This article examines the response by accounting educators--and others--in the years since the scandals first broke. It looks at changes in course offerings, administrative actions and student attitudes toward accounting to help educators refine their academic programs to take maxi mum advantage of the opportunities the crisis presents and help all CPAs understand how they can contribute to the positive changes. REGULATORY AND PROFESSIONAL RESPONSE The reaction to the crisis at the regulatory, professional and industry levels has been well-documented. The Sarbanes-Oxley Act of 2002 and the flurry of rules the SEC implemented to enforce the act's provisions evidenced the regulatory response. Many regard current U.S. standards as among the toughest corporate governance rules in the world. The issuance of professional standards for accounting and auditing is but one component of the accounting profession's response. CPAs have heard calls for change from the profession's leaders. The cooperative spirit in working with the newly formed Public Company Accounting Oversight Board (PCAOB) is evidence of substantive reform. Within industry the response is embodied in the significant resources companies have committed to implement the provisions of Sarbanes-Oxley. Section 404 of the act, requiring an external auditor's report on management's assertions about internal controls, has prompted publicly traded companies to pay more attention to these matters than ever before. …" @default.
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• W90248054 date "2004-11-01" @default.
• W90248054 modified "2023-09-24" @default.
• W90248054 title "Accounting Education; Response to Corporate Scandals: Helping the Profession Find Opportunity in Crisis" @default.
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