Abstract
This study explores the relationship between ethical education and accounting fraud, one of the representative unethical behaviors of firms. In the experiment, the subjects attend a special lecture on ethical issues such as agency problems and moral hazards. The direct effect of education on the intentions of ethical behavior is explored by comparing the intentions of the subjects in the control group with no treatment. In addition, the mechanism by which the effect of ethical education occurs and the difference in the effect of ethical education by the regulatory focus of subjects are investigated. It is verified that ethical education significantly reduces the intention to commit financial statement fraud in the ethical dilemma based on Cressy
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