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 (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and…

Purpose: The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.…

The purpose of the study was to assess the level of education that public accounting graduates in Veracruz, Mexico have regarding financial topics. Financial education has become an essential skill in people's lives as a result of the evolution of financial markets. It is logical to think that for graduated in the area of accounting it is…

This study aims to examine the effect of gender, locus of control, love of money, and economic status on students' ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents…

The purpose of this study was to investigate whether intent (primarily for selfish or unselfish benefit), an attribute of earnings management (EM), affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and…

This study explored how an alternative presentation of loan information affects financial-aid decisions among students (n = 204) at a large public university. Building from decision-aid literature and using an experimental design, we found that when financial-aid forms were formatted in a way that makes interest rates more accessible and salient,…

"Advances in Accounting Education" is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed…

In the aftermath of the global financial crisis (GFC), one understandable area of scrutiny and pressure for reform is the educational background and professionalism of personal financial advisers. This Australian study reports on a three-year investigation into students' perceptions of "scaffolded" instruction in financial planning. The…