Esmond-Kiger (2004) requested first-class-day Intermediate II students to write a 2- to 3-page reflective
essay after reading both positive and negative news articles related to ethical behavior in accounting. A similar
follow-up assignment was given the last week of the semester. Ethical instruction and discussions were integrated
into the course. The feedback from the assignments indicated a greater appreciation and internalization of ethical
behavior and decision-making in school, in future careers, and in their personal lives. An additional survey was
used with students from the year 2000 (pre-Enron) and 2003 (post-Enron) time periods. Students were asked to
respond regarding willingness (1) to leave a job related to unethical occurrences and (2) to report unethical behavior
of peer or supervisor. Students from the 2003 group were more willing to act in both situations.