This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population this research consists UPN "Veteran" Yogyakarta students. number samples used in was 170 respondents representing several criteria have taken Auditing I Business Ethics courses. dependent variable (Y) is independent ...

Various accounting scandals, financial cases and unethical practices violating laws standards still occur today in Indonesia. Indonesia's code of ethics for Islamic needs to be formulated line with the development sharia that are widespread world banking dynamic economy high complexity. adopt a compiled by international experts global accountant organization AAOIFI as drafting reference. The re...

Now more than ever before, studies of accounting ethics should be at the front every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, broader communities. Accounting Ethics Education Research traditionally linked global crisis. Therefore, purpose this study map knowledge education literature pay closer inception in facing waves destress...

The Financial Accounting Standards Board (FASB) regulates financial accounting. FASB issues two kinds of accounting pronouncements. The first kind are Statements of Financial Accounting Concepts (SFACs). They are the theoretical foundation for the regulations which are promulgated in the Statements of Financial Accounting Standards (SFASs). FASB‟s theoretical statements are based on unstated ph...

This study examines the influence of obedience pressure and individual moral reasoning on attention to commit fraud in context procurement goods services. uses a 2x2 factorial experimental design. The participants this were undergraduate accounting students who have passed courses Professional Ethics, Public Sector Accounting, Forensic Accounting acted as implementers Hypothesis testing used AN...

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements make wrong decisions. With occurrence various scandals abroad and in Indonesia that has committed creative actions, evident there are still many accountants who basic principles professional ethics from actions have resulted companies collapsing. This study aims exami...