“…Second, the university level includes the studies that examine the course content of accounting ethics and the teaching techniques Auyeung et al, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Massey & van Hise, 2009;Miller & Shawver, 2018;Miller et al, 2020;O'Leary & Stewart, 2013;Shawver & Miller, 2017;Sorensen et al, 2017;Tormo-Carbó et al, 2018;Tunca Caliyurt, 2007;Warinda, 2013;Welton & Guffey, 2009;West & Buckby, 2020). Finally, the individual level includes all the studies that have focused on the personal features of faculty members, professionals or students that affect their morality or ethics development (Andersen & Klamm, 2018;Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Miller et al, 2020;Montenegro & Rodrigues, 2020;Richmond Pope, 2005;Shawver & Miller, 2017;Shawver & Sennetti, 2009;Shen & Zheng, 2020;Sorensen et al, 2017;Sugahara et al, 2010;Tormo-Carbó et al, 2018, 2016Tunca Caliyurt, 2007;Waldron & Fisher, 2017;Warinda, 2013). As shown in the following table, some studies focused on two levels; for example, Miller et al (2020), Marzuki et al (2017, Warinda (2013), andTunca Caliyurt (2007) studied university and individual level.…”