Students
Two groups of students were surveyed by the questionnaire. One group graduated from the University
during 2003 before the Texas State Board of Accountancy passed the law requiring a three-hour Accounting Ethics
course be on the university transcript of those candidates sitting for the CPA exam in Texas (effective July 1, 2005).
The second group of students was enrolled in a degree program through the Department of Accounting at the
University since the separate ethics course requirement in 2005. Their degree requires the Accounting Ethics course
during the senior year of their program.