posted on 2019-08-14, 02:54authored byJessica de Morais Lima, Marcia Maria dos Santos Bortolocci Espejo, Marcelo Botelho da Costa Moraes, Emanoel Marcos Lima
Abstract: Due to the new international ethics standards law, knowing what Brazilian accountants and accounting students perceive as ethical is extremely important. An online survey with 29 questions was conducted in MS/Brazil with different scenarios, involving different aspects that may influence someone’s decision, to assess the acceptance of unethical behaviors. The results showed difference in the ethics perception by students and accountants, but the difference was greater based on gender.