The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action and the theory of planned behavior, and extends these models to incorporate other variables to predict individuals’ behavioral intentions. Specifically, we hypothesize that attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk influence intentions to engage in software and music piracy. Data were obtained from (...) 237 university accounting students in a Caribbean university to assess the influence of the components of the theories and other modified and extended models. Findings reveal that attitudes, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk significantly influence intentions to engage in software and music piracy. These findings lend full support to the hypothesized relationships in our extended theory of planned behavior. (shrink)

We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education and experience are significant predictors of accountants’ judgments. The results are unchanged when (...) we control for the intent of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students. A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life. (shrink)