IDEAS home Printed from
   My bibliography  Save this article

Financial scandals, accounting change and the role of accounting academics: A perspective from North America


  • David Cooper
  • Jeff Everett
  • Dean Neu


This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g. relating to investment advice). We suggest that these responses fail to address the social and political context of accounting. Drawing on Bourdieu's framework for analysing academic work, the paper locates North American accounting academia, even though it is quite fragmented and diverse, in the Corporate University, and the allegiances of North American accounting academics to the accounting industry. However, recent scandals also provide an opportunity to intervene effectively and produce meaningful change. Through collective action, perhaps through the Association for Integrity in Accounting, we offer suggestions for interventions to produce substantive and worthwhile changes in teaching and research.

Suggested Citation

  • David Cooper & Jeff Everett & Dean Neu, 2005. "Financial scandals, accounting change and the role of accounting academics: A perspective from North America," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 373-382.
  • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:373-382
    DOI: 10.1080/09638180500124905

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. repec:dau:papers:123456789/9538 is not listed on IDEAS
    2. repec:eee:crpeac:v:20:y:2009:i:8:p:910-920 is not listed on IDEAS
    3. repec:eee:crpeac:v:22:y:2011:i:1:p:1-19 is not listed on IDEAS
    4. repec:eee:crpeac:v:25:y:2014:i:6:p:423-445 is not listed on IDEAS
    5. repec:eee:crpeac:v:24:y:2013:i:2:p:154-171 is not listed on IDEAS
    6. Anne-Laure Farjaudon & Jérémy Morales, 2012. "In search of consensus : The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630503, HAL.
    7. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    8. Irene Gordon, 2011. "Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage," Journal of Business Ethics, Springer, vol. 101(1), pages 29-47, June.
    9. repec:eee:crpeac:v:24:y:2013:i:2:p:145-153 is not listed on IDEAS
    10. repec:eee:crpeac:v:25:y:2014:i:3:p:237-254 is not listed on IDEAS
    11. repec:eee:crpeac:v:39:y:2016:i:c:p:1-24 is not listed on IDEAS
    12. repec:eee:crpeac:v:44:y:2017:i:c:p:1-29 is not listed on IDEAS
    13. repec:dau:papers:123456789/10730 is not listed on IDEAS
    14. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 237-248, August.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:14:y:2005:i:2:p:373-382. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.