Background: This research aims to define the affecting factors on ethical attitudes to business through reviewing the literature and survey it within business students in Iran.
Methods: This is a survey research, which used questionnaire as a tool for information gathering within 4 business schools in Tehran, and a sample of 320 business students. The gathered data are analyzed by using SPSS and Lisrel software. Results are prepared by deploying some statistical tests like t-test and ANOVA and Structural Equation Modeling.
Resutls: Findings depicted that sex and place of living (birth and growth) do not have any effect on the ethical attitudes of students to business but age, education and work experience effects, are significant.
Conclusion: This paper tries to introduce the ethical attitude to business and it’s affecting factors as well, which help us to manage it better as one of the most important issues in the ethical  research fields. Then ATBEQ is proposed as a model of measuring ethical attitudes to business and modified through CFA in order to be customized to this research context.