en تخصصي Special Original Article <strong><em>Background</em></strong><em>:</em> Students&rsquo; academic quality failure has facilitated education situation in some cases by instructors over the last few years in order to gain students&rsquo; satisfaction and hence it becomes an immoral action. This paper was written with an aim to investigate the link between students&rsquo; academic quality failure and pressure on instructors for participating in immoral activities in the field of accounting.<br> <strong><em>Method</em></strong><em>:</em> This study is a descriptive-correlation study and its population consisted of all accounting instructors at Iran universities. The sample consisted of 111 individuals, which was obtained by a random sampling. To measure the research variables, a standard questionnaire was used. Moreover, the study period was 2017. For analysis of the findings in the form of two main hypotheses, a structural equation modelling with Smart PLS 3.2.7 edition was used, and confirmatory factor analysis was performed in LISREL 8.8 edition.<br> <strong><em>Results</em></strong><em>:</em> The findings of the research indicate that there is a positive and significant relationship between students&rsquo; academic quality failure and pressure on instructors for participating in immoral activities in accounting.<br> <strong><em>Conclusion:</em></strong> The findings of the research indicated that there is a positive and significant relationship between students&rsquo; academic quality failure and pressure on instructors for participating in immoral activities in accounting. In addition to this, pressure on instructors for participating in immoral academic activities remained at a level higher than average, which calls for more thorough investigation. Accounting, Students, Accounting instructors, Education quality, Professional ethics 49 58 http://ijethics.com/browse.php?a_code=A-10-37-2&slc_lang=en&sid=1 Hossein Rajabdorri hosrado@gmail.com 10031947532846002460 10031947532846002460 No a) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran Manoochehr Khoramin 10031947532846002461 10031947532846002461 Yes a) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran Hossein Rezaie 10031947532846002462 10031947532846002462 No b) Dept. of Accounting, Faculty of Accounting & Management, Islamic Azad University of Fasa Branch, Fasa, Iran