I. M. Ametrano, Teaching ethical decision making: Helping students reconcile personal and professional values, Journal of Counseling & Development, vol.92, issue.2, pp.154-161, 2014.

, Ethics Education in Business Schools: Report of the Ethics Education Task force to AACSB International's Board of Directors, Association to Advance Collegiate Schools of Business International (AACSB), 2004.

L. Baïada-hirèche and G. Garmilis, Accounting Professionals' Ethical Judgment and the Institutional Disciplinary Context: A French-US Comparison, Journal of Business Ethics, vol.139, issue.4, pp.639-659, 2016.

K. D. Butterfield, L. K. Treviño, and G. R. Weaver, Moral awareness in business organizations: Influences of issue-related and social context factors, Human Relations, vol.53, issue.7, pp.981-1018, 2000.

C. Chaplais, Y. Mard, and S. Marsat, L'auditeur face aux dilemmes éthiques: l'impact d'une formation à l'éthique sur la conformité au code de déontologie, Comptabilité-Contrôle-Audit, vol.22, issue.1, pp.53-83, 2016.

R. A. Cameron and C. O'leary, Improving ethical attitudes or simply teaching ethical codes? The reality of accounting ethics education, Accounting Education, vol.24, issue.4, pp.275-290, 2015.

S. Conroy, T. Emerson, and F. Pons, Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related?, Journal of Business Ethics, vol.91, issue.2, pp.183-194, 2010.

J. L. Craft, A Review of the Empirical Ethical Decision-Making Literature: 2004-2011, Journal of Business Ethics, vol.117, issue.2, pp.221-259, 2013.

S. Dellaportas, Making a Difference with a Discrete Course on Accounting Ethics, Journal of Business Ethics, vol.65, issue.4, pp.391-404, 2006.

C. E. Earley and P. T. Kelly, A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an "Enron Effect, Issues in Accounting Education, vol.19, issue.1, pp.53-71, 2004.

G. Eynon, N. T. Hill, and K. T. Stevens, Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession, Journal of Business Ethics, vol.16, issue.13, pp.1297-1309, 1997.

J. Fortin and L. Martel, Enjeux éthiques de la réalité environnementale dans un contexte d'audit financier: une étude empirique, Comptabilité-Contrôle-Audit, vol.3, issue.2, pp.59-75, 1997.

R. P. Gephart, Qualitative research and the Academy of, Management Journal. Academy of Management Journal, vol.47, issue.4, pp.454-462, 2004.

, International Education Standards (IES 4): Professional Values, Ethics and Attitudes (revised), 2008.

T. M. Jones, Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model, Academy of Management Review, vol.16, issue.2, pp.366-395, 1991.

F. Jutras, La formation à l'éthique professionnelle: perspectives et pratiques contemporaines, Formation et profession, vol.21, issue.3, pp.56-69, 2013.

, Kant E, (1785) Fondements de la métaphysique des moeurs

C. Lau, A Step Forward: Ethics Education Matters, Journal of Business Ethics, vol.92, issue.4, pp.565-584, 2010.

T. W. Loe and W. A. Weeks, An Experiment Investigation of Efforts to Improve Sales Students' Moral Reasoning, Journal of Personal Selling & Sales Management, vol.20, issue.4, pp.243-251, 2000.

E. Marnburg, Educational impacts on academic business practitioner's moral reasoning and behaviour: effects of short courses in ethics or philosophy, Business Ethics: A European Review, vol.12, issue.4, pp.403-413, 2003.

N. Martinov-bennie and R. Mladenovic, Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students' Ethical Sensitivity and Judgment, Journal of Business Ethics, vol.127, issue.1, pp.189-203, 2015.

J. Mill, L'utilitarisme, 1988.

N. T. Nguyen, M. T. Basuray, W. P. Smith, D. Kopka, and D. N. Mcculloh, Ethics Perception: Does Teaching Make a Difference?, Journal of Education for Business, vol.84, issue.2, pp.66-75, 2008.

C. Noël and D. Geyer, Ethique et comptabilité : un défi pour la formation des futurs professionnels du chiffre, Revue Française de Comptabilité, vol.397, pp.30-34, 2007.

C. N. Noël-lemaitre and C. Krohmer, L'éthique est-elle (vraiment) une compétence clef des auditeurs légaux?, Finance Contrôle Stratégie, vol.13, issue.4, pp.75-100, 2010.

C. O'leary, An Empirical Analysis of the Positive Impact of, Ethics Teaching on Accounting Students. Accounting Education, vol.18, issue.4/5, pp.505-520, 2009.

M. K. Power and Y. Gendron, Qualitative research in auditing: A methodological roadmap, Auditing: A Journal of Practice & Theory, vol.34, issue.2, pp.147-165, 2015.

. Prat-dit and C. Hauret, L'indépendance du commissaire aux comptes: une analyse empirique fondée sur trois composantes psychologique du comportement, Finance-Contrôle-Stratégie, vol.6, issue.3, pp.117-136, 2003.

. Prat-dit and C. Hauret, Éthique et décisions d'audit, Comptabilité-Contrôle-Audit, vol.13, issue.1, pp.69-86, 2007.

J. Rest, Moral development : advances in research and theory, 1986.

L. Tahssain-gay and B. Cherre, Le comportement éthique est-il mesurable? Réflexion autour des dilemmes, Gestion, vol.29, issue.5, pp.15-29, 2000.

S. Thomas, Ethics and Accounting Education, Issues in Accounting Education, vol.27, issue.2, pp.399-418, 2012.

L. Thorne and J. Hartwick, The Directional Effects of Discussion on Auditors' Moral Reasoning, Contemporary Accounting Research, vol.18, issue.2, pp.337-361, 2001.

L. Thorne, D. W. Massey, and J. Jones, An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors' Ethical Reasoning, Business Ethics Quarterly, vol.14, issue.3, pp.525-551, 2004.

J. Weber, Measuring the Impact of Teaching Ethics to Future Managers: A Review, Assessment, and Recommendations, Journal of Business Ethics, vol.9, issue.3, pp.183-190, 1990.

R. E. Welton and D. M. Guffey, Transitory or Persistent? The Effects of Classroom Ethics Interventions: A Longitudinal Study, Accounting Education, vol.18, issue.3, pp.273-289, 2009.

R. E. Welton, R. M. Lagrone, and J. R. Davis, Promoting the moral development of accounting graduate students: an instructional design and assessment, Accounting Education, vol.3, issue.1, pp.35-50, 1994.

B. Williams, L'éthique et les limites de la philosophie, 1990.

B. Williams, La révélation des faits délictueux entre obligation et application: cas de la Tunisie, 1994.