Abstract
This chapter covers the analyses of only four questions: demographic questions; evaluations of skills required in job applicants; external and internal factors of unethical behavior. It examines internal and external factors that cause accounting professionals in Turkey to behave unethically and deals an online questionnaire to professional accountants in various geographical areas of the country. The chapter summarizes the accounting profession in Turkey and development of ethical values and provides the literature review regarding unethical behavior of accounting professionals. Ethical awareness is very important in the accounting profession as in some other ethics-sensitive fields, such as law and medicine. In Turkey, there are several regulations which guide and set ethical principles in the accounting profession directly or indirectly. Several studies have been conducted on the reasons for unethical behavior in the accounting profession. The chapter provides evidence that internal factors rather than external ones play an important role in accountants' engagement in unethical behavior.
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