Hossein Rajabdorri - a) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran
Manoochehr Khoramin - a) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran
Hossein Rezaie - b) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Fasa Branch, Fasa, Iran

Background: Students’ academic quality failure has facilitated education situation in some cases by instructors over the last few years in order to gain students’ satisfaction and hence it becomes an immoral action. This paper was written with an aim to investigate the link between students’ academic quality failure and pressure on instructors for participating in immoral activities in the field of accounting. Method: This study is a descriptive-correlation study and its population consisted of all accounting instructors at Iran universities. The sample consisted of ۱۱۱ individuals, which was obtained by a random sampling. To measure the research variables, a standard questionnaire was used. Moreover, the study period was ۲۰۱۷. For analysis of the findings in the form of two main hypotheses, a structural equation modelling with Smart PLS ۳.۲.۷ edition was used, and confirmatory factor analysis was performed in LISREL ۸.۸ edition. Results: The findings of the research indicate that there is a positive and significant relationship between students’ academic quality failure and pressure on instructors for participating in immoral activities in accounting. Conclusion: The findings of the research indicated that there is a positive and significant relationship between students’ academic quality failure and pressure on instructors for participating in immoral activities in accounting. In addition to this, pressure on instructors for participating in immoral academic activities remained at a level higher than average, which calls for more thorough investigation.

Accounting, Students, Accounting instructors, Education quality, Professional ethics