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Abstract
Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the present study. The primary objective of the present research study is to test the hypothesis that ethical coverage in accounting programs is an important factor in recruiting decisions for entry-level accounting positions. The research was conducted in two phases. The first phase employed an experimental design to test whether ethical coverage in accounting programs is an important factor in recruiting decisions for entry-level accounting positions. The second phase employed a survey, allowing recruiters to self-report which criteria they value most in recruiting for entry-level accountant positions. The results from both phases suggest that ethical coverage in accounting programs in not an important factor in recruiting decisions for entry-level accounting positions.