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This research aims to reveal the connections among ethical awareness, ethical decision making, and transparency from the perspective of certified public accountants (CPAs) in Istanbul. Data are collected from Turkish CPAs’ survey responses, which are based on a seven-point Likert scale, and analyzed using explanatory factor analysis. Hypotheses were tested using ordinary least squares regression, and the results show that, based on the participants’ average responses, CPAs are affected mainly by the level of their ethical awareness in decision making about an ethical issue or transparency of financial reports, which indicates that the three concepts are strongly connected to each other.

Ethical Awareness, Ethical Decision Making, and Transparency: A Study on Turkish CPAs in Istanbul