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There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influ­ence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of Russian respondents concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the Russian respondents differ from other countries and what variables are asso­ciated with these differences. Based on the analysis, it was found that Russia is not significantly differ at earnings management perception from market oriented developed countries.