<![CDATA[This study investigates the impact of exposure to the Korean drama The Auditors on accounting students’ understanding of professional ethics and fraud detection. The growing popularity of professional-themed Korean dramas among Generation Z highlights their potential as informal learning media. However, empirical evidence regarding their role in accounting education remains limited, particularly in integrating ethical understanding and fraud awareness. This study addresses this gap by investigating whether exposure to The Auditors enhances students’ understanding of professional ethics and fraud detection. A quantitative approach was employed using primary data collected through questionnaires from 180 accounting students in the Special Region of Yogyakarta who had watched the drama. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that exposure to The Auditors has a positive and significant effect on students’ understanding of both professional ethics and fraud detection. This study contributes to the accounting education literature by demonstrating that narrative-based visual media can enhance conceptual understanding and support the internalization of professional values.]]>
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