The perception of accounting ethics and cheat: An application on university students

Abstract: In this study, the effect of accounting ethics education on the perception of accounting ethics and fraud. For this purpose, data was collected from 394 students studying at the faculty of economics and administrative sciences, who took the accounting course. Firstly, construct validity and reliability of the scales used in the research were tested. Then, the research model was analyzed with the structural equation model. As a result of the analysis of the structural equation model, it was found that Accounting education positively affects the ethical perception of accounting. It has been determined that the perception of accounting ethics negatively affects the fraud. Accounting ethics, on the other hand, has not been found to have a significant effect on cheating. Key Words: Accounting Ethics, Fraud, Accounting Education. 2020, 68 Page