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Ethics and accounting doctoral education

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Abstract

This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

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Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Professor of Auditing, University of Maryland at College Park. He has previously authored or coauthored articles that have been published in theJournal of Business Ethics and currently serves on the editorial board of theJournal of Business Ethics.

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Loeb, S.E. Ethics and accounting doctoral education. J Bus Ethics 13, 817–828 (1994). https://doi.org/10.1007/BF00876262

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