Accounting Students' Likelihood of Compliance With Tax Preparation Standards

Abstract

The current study examines the likelihood that accounting students will
comply with the AICPA's enforceable Statements on Standards for Tax Services
(SSTS). A sample of 224 accounting students completed a questionnaire including
SSTS scenarios. Overall, a significant portion of accounting students
was not likely to follow the standards on five out of six scenarios. A group of
students that received specific instruction in SSTS was not more likely to comply
with them compared to a group that did not learn the standards. In addition,
there were differences based on gender, age and class grade in the likelihood
of compliance.