Abstract
Ethics in accounting have considerable importance because, like other disciplines in this field have certain moral obligations is as the "Rules of professional behavior". The other hand, given that many areas of accounting have need of moral judgment, including discussion of earnings management. The aim 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. However, By using Kolmogroff tests, assuming normal distribution of variables examined and Due to the accept this assuming, we Done parametric two-sample t tests and the two-sample t-independent and-dependent and also one-way ANOVA was used. Results show significant differences at the 95% confidence level between intent, type, timing, direction and materiality of earnings management exists. As well as notable difference between discipline and gender in terms of impact on students' moral judgment has not been observed.
)