摘要：Purpose: The practice of earnings management, although it is not violating laws, may contribute to more severe cases, such as fraud and corruption. Surprisingly, for their reasons, some of the students believe that engaging in earnings management practices is not wrong. This case has posed a great risk to students who will be involved with these practices when they become an accountant in the future. Thus, this study seeks to investigate whether students’ ethical perceptions on earnings management are associated with exam performance, family background, religiosity, and gender. Methodology: A quantitative analysis is adopted based on 294 respondents from the questionnaire survey. Prior to performing the regression analysis, the data were tested for validity, reliability, normality, and multicollinearity to obtain reliable results. The results are also robust to various additional tests. Findings: The result indicated that a significant positive relationship exists between religiosity and ethical perception toward earnings management, whereas no significant relationship exists for other factors. Significance: Results imply the importance of embracing religious values, throughout the accounting education process, which contributes to combating earnings management practice and other financial crimes. This study is significant to educators in designing the accounting curriculum in higher education.
关键词：Earnings Management;Creative Accounting;Ethical Perception;Accounting Students
