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PurposeThe accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing.Design/methodology/approachSome determinants of whistleblowing perception such as professional commitment and anticipatory socialization (as operationalized by perception of financial reporting) are explored.FindingsThe results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions.Originality/valueThe results of the research have implications for the accounting profession and accounting education.

PurposeThe purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions.Design/methodology/approachA survey is developed based on cheating actions and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in the western US students' perceptions of cheating are measured. Students are classified according to their love of money as money‐worshippers, money‐repellants, or careless money‐admirers.FindingsAccounting students view cheating actions outside the classroom as more unethical than cheating actions inside the classroom. The love of money is significantly related to perceptions of cheating. Money worshippers view cheating actions as more ethical followed by money‐admirers and money‐repellants who view such actions as more unethical.Research limitations/implicationsThe surveyed students may not be representative of all students in the USA. In addition, perceptions of cheating may not determine cheating behavior.Practical implicationsInstructors should continue to emphasize the importance of ethical behavior. Future employers should consider the love of money as an important psychological variable related to ethical perception in their hiring decisions.Originality/valuePrevious research founds that classroom cheating can be used to predict future workplace cheating among accounting employees. The study is the first to examine the relationship between the love of money and cheating among accounting students.

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