Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In...

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future...