In this article, the authors investigated personal beliefs and values and opportunism variables that might contribute to the academic dishonesty of American and Hong Kong master of business administration (MBA) students. They also compared American and Hong Kong MBA students with respect to their personal beliefs and values, opportunism, and academic dishonesty variables. Results showed that American MBA students who were idealistic, theistic, intolerant, and not opportunistic were likely to behave ethically. Hong Kong MBA students who were idealistic, intolerant, positive, and not opportunistic tended to act morally. Hong Kong students tended to be less theistic, more tolerant, more detached, more negatively oriented, more relativistic, less achievement-oriented, and more humanistic-oriented than were their American counterparts.[Copyright of Journal of Education for Business is the property of Routledge. Full article may be available at the publisher's website: http://dx.doi.org/10.3200/JOEB.82.3.146-158 ]
