paper is to survey students and business managers to measure their perceptions about the morality of earnings management … is no significant difference between the perceptions of business managers and students regarding the morality of earnings … management. Furthermore, the survey indicated that more courses must be offered at universities to address such aspects of ethics …

This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity …. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics … influences the internalisation of ethical values through ethics education but has no significant effect on accounting students …