An Analysis of Ethics-Related Articles Published by the Journal of Accountancy and The Accounting Review

• In Event: Public Interest and Forensic & Investigative Accounting

Abstract

Ethical violations and questions about ethical behavior occur almost every day in organizations throughout the world. Most accountants at some point in their career will find themselves having to make a decision regarding whether a situation they are in is ethical or not. Ethics in the accounting profession came to the forefront during the accounting scandals of the early 2000’s. As a result of those scandals and other ethical failures, the Sarbanes-Oxley Act of 2002 was passed. This Act, among other things, heightens awareness for ethical irregularities and imposes penalties for unethical behavior in the accounting profession. How has accounting academia responded to these events? Has the passage of SOX precipitated more ethics-related articles being published in accounting journals? This study examines the frequency and nature of ethics-related articles published in a leading academic journal, The Accounting Review, and a leading professional journal, the Journal of Accountancy since the Act was passed.

Authors

• James H Thompson, Central Washington University

• Shane Anderson, Central Washington University

• Kathryn Manjarrez, Central Washington University

• Liyan Xue, Central Washington University