“…Authors investigate the effect on moral judgment of individual factors, such as gender (Adkins & Radtke, 2004 ; Jones & Hiltebeitel, 1995 ) and age (Adkins & Radtke, 2004 ; Jones & Hiltebeitel, 1995 ), and situational factors, such as social pressure (Mayhew & Murphy, 2009 ; O’Leary et al, 2007 ) and education (Cooper et al, 2008 ; Halbesleben et al, 2005 ; Hiltebeitel & Jones, 1992 ; McNair & Milam, 1993 ; Mohd Ghazali, 2015 ). After 2000, research on ethics education in accounting spread to non-Western countries, including Turkey (Karaibrahimoğlu et al, 2009 ), Malaysia (Marzuki et al, 2017 ; Mohd Ghazali, 2015 ), China (Driskill & Rankin, 2020 ; Liu, 2018 ) and Tunisia (Arfaoui et al, 2016 ). In the 2010s, research became more detailed and focused on different topics, such as the benefits of teaching ethics (Arfaoui et al, 2016 ), questions related to course development (Kidwell et al, 2011 ; Sorensen et al, 2017 ; Tweedie et al, 2013 ), and extending the accounting knowledge beyond technical skills (Gordon, 2011 ).…”