In a June 1997 paper published in the Journal of Business Ethics, Sharon Green and James Weber reported the results of a study of moral reasoning of accounting students prior to and after taking an auditing course. The study also compared the results between accounting and non-accounting students prior to the auditing course. The authors found that:

(1) Accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher levels than students who had not taken the course;

 (2) There were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course;

(3) There was a significant relationship between the seniors' levels of ethical development and the choice of an ethical versus unethical action. 39 Comment on the results of this study.