... compare ethical perceptions of newly graduated accounting students in both programs after the AICPA s mandated curriculum change to accounting education in the state of New York; and (b) to bridge the ... fulfilled the goals of the AICPA s mandated curriculum change (Read, Raghunandan, & Brown, 2003, p 31) The AICPA s goal in expanding the educational requirements by 30 credits was to improve the quality ... be found on the ethical perceptions of accounting graduates concerning the new changes in the accounting curriculum mandated from the AICPA (Taylor & Rudnick, 2005; Ritter, 2006) The literature...