In this study, ethical perceptions are examined and compared among Australian, Israeli, Taiwanese, and U.S. university students. Data were collected via a questionnaire survey that covered a number of business ethics dimensions; Results showed that students in the 4 countries subscribe to a varying range of ethical values with both similarities and differences. In Taiwan, a profile of a pragmatic, result-focused, and profit-oriented young generation emerged. The possible social and cultural impacts on ethical values and the implications of the findings are discussed.
