en عمومى General Original Article <div style="text-align: justify;"><span style="font-family:Times New Roman;"><strong><em>Background</em></strong>: Cheating in universities is an instance of violation of ethics and breaking the rules, that has become so common among the students. If this phenomenon is considered as a usual matter, it can affect the person&rsquo;s life and become a habit.&nbsp;<br> <strong><em>Method</em></strong>: This research has investigated students of accounting. 308 accounting students were selected as the sample by using simple random sampling. The tool used for measuring the variables was a questionnaire designed based on the questionnaire used by Dikov et al (1999). Data analysis was done by using SPSS software, multivariate regression analysis, t-test, and Kolmogorov-Smirnov tests.&nbsp;<br> <strong>Results</strong>: According to the findings, there is a significance difference between cheaters and non-cheaters in terms of adopting cheating neutralization. Also, there is a significant difference between cheaters and non-cheaters in terms of understanding the effectiveness of cheating inhibitors. There is no significant difference between male and female cheaters and between male and female non-cheaters in terms of adopting cheating neutralization. Also, there is no significant difference between male and female cheaters and between male and female non-cheaters in terms of understanding the effectiveness of cheating inhibitors.<br> <strong><em>Conclusion</em></strong>: Cheaters and non-cheaters have different attitudes towards adoption of cheating neutralization. They are also different in terms of understating the effectiveness of cheating inhibitors. Gender is not effective in people&rsquo;s attitude towards cheating neutralization and understanding of the effectiveness of cheating inhibitors.<br> &nbsp;</span></div> Academic cheating, Cheating neutralization, Cheating inhibitors 21 27 http://ijethics.com/browse.php?a_code=A-10-57-1&slc_lang=en&sid=1 Hamidreza Imani 10031947532846002439 10031947532846002439 Yes Dept. of Accounting ‏‏Shiraz Branch, Islamic Azad University, Shiraz, ‎Iran