Other researchers have reported limited to no significant differences in the students’ studies. Lampe (1996)
surveyed students enrolled in Accounting Information Systems courses and Auditing courses to measure the
potential impact of adding ethical content, cases, and discussions to intermediate-level classes taken between the two
classes. Overall, the results indicated no significant changes in the moral development level of the students studied.
The Auditing students did, however, rank “code-implied decision rules” as the most important for ethical decision
making.