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)

Public university business schools appear to struggle in upholding their educational self. Corporate scandals linked to business graduates raise questions about the role of PUBS in the development of civilized societies. This study develops an ethical decision making model in the PUBS context based on moral theories and then empirically tests the model. The model hypothesizes that individuals’ moral philosophies in terms of egoism and utilitarianism as well as subjective norm in terms of peer influence affect their unethical behavioural intention. (...) Moreover, this study compares ethical levels between business students with those from other disciplines. Data was collected using a structured questionnaire from established public universities in Malaysia. The data was analysed using the Smart Partial Least Squares, a second generation structural equation modelling software, as well as the SPSS version 23. The results reveal that moral philosophies and subjective norm exert positive and significant effects on unethical behaviour intention. The study, however, found no significant effect with regard to unethical behaviours between business and non-business students. The authors argue that a university’s status may explain a student’s intentions towards ethics. Implications of the results and future research are proposed. (shrink)

Studies have found that academic dishonesty is widespread. Of particular interest is the case of business students since many are expected to be the leaders of tomorrow. This study examines the cheating behaviors and perceptions of 819 business and engineering students at three private Lebanese universities, two of which are ranked as the top two universities in the country. Our results show that cheating is pervasive in the universities to an alarming degree. We first analyzed the data by looking at (...) the variables gender, college, GPA, and whether the students had taken the business ethics course. We then supplemented this analysis by building an ordered logistic regression model to test whether these independent variables affect the level of engagement in cheating behavior when we control for the other variables. The results show that males engage in cheating more than females and that students with a lower GPA engage in cheating more. We initially find a difference between business and engineering students, but once we control for the other variables, this difference ceases to exist. Our most surprising result is that the business ethics course seems to have a detrimental effect on the cheating behavior of students. Finally, we find that perception plays a key role in defining the behavior of students. The more that students perceive that others are engaging in a certain behavior, the higher the probability that they will engage in the behavior, even if they believe that this behavior constitutes cheating. (shrink)