Investigation of Factors Influencing Ethical On Earnings Management

Ethics in accounting have considerable importance because, like other disciplines in this field have certain moral obligations is as the "Rules of professional behavior". Given that many areas of accounting have need of moral judgment, including discussion of earnings management. The aims of this study the role of moral judgment in earnings management. Therefore, 250 questionnaires among students accounting, management and Economic among public universities across the country’s economy are based on the polarization of the Senjesh Organization is announced. Also we used descriptive statistical methods to set the data in frequency tables, charts and calculate the Indicators Central and distributive. Results show significant differences at the 95% confidence level between intent and materiality of earnings management exists. As well as notable difference between discipline and gender in terms of impact on student's moral judgment has not been observed.