TY  - JOUR
AB  - Purpose– The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of Iranian accountants' ethical decisions.Design/methodology/approach– The method used is a quantitative design. Data were collected via a structured questionnaire from a sample of students from four universities in Iran.Findings– Among the factors correlated with students' ethical decision making are gender, level of education, work experience, and familiarity with the Iranian Association of Certified Public Accountants' Code of Ethics.Originality/value– As no study has previously been conducted on Iranian accountants' ethical decision making, this study was initiated in order to gain an insight into it.
VL  - 7
IS  - 1
SN  - 1747-1117
DO  - 10.1108/17471111111114594
UR  - https://doi.org/10.1108/17471111111114594
AU  - Modarres Ahmad
AU  - Rafiee Afsaneh
PY  - 2011
Y1  - 2011/01/01
TI  - Influencing factors on the ethical decision making of Iranian accountants
T2  - Social Responsibility Journal
PB  - Emerald Group Publishing Limited
SP  - 136
EP  - 144
Y2  - 2024/04/16
ER  -