In the trend of globalization, the labor market especially the accounting labor market is increasingly globalized. The demand for accounting human resources is growing as well as the requirements for qualifications and professional ethics of accountants are higher in order to meet the needs of the domestic labor market. Therefore, the author has researched into the factors affecting the professional ethics of accounting students at Hai Phong University to be able to have a clearer orientation on the training and teaching of accounting human resources for the whole country in general as well as for Hai Phong city in particular. The study uses quantitative methods applied to a sample of 131 students majoring in accounting at Hai Phong University in all courses. Results from regression analysis using Stata 16 software have shown that there are six factors: Study Environment, Professional Capacity, Personal Ethics, Social Culture, Company Ethics and State Law. As a result, the author offers the implications to help Hai Phong University improve the quality of training students majoring in accounting and also raise students’ awareness of professional ethics after graduation.