Purpose – This study aims to examine how corruption, which tends to be procyclical, can be countered by the counter-cyclical nature of the accounting profession. It investigates the effects of entertainment costs, income quality, audit opinions, and accountants on corruption, as well as the moderating role of net income in these relationships.

Research methodology – Using data from 86 companies listed on the Indonesia Stock Exchange (IDX) and national statistics on accountants and corruption cases from 2020–2023, the study applies multinomial logistic regression with ordinal categories. The analysis is grounded in Ethical Decision-Making Theory.

Findings – The results show that during the new normal period of 2022, an increase in the number of accountants significantly reduced corruption in Indonesia. Accountants with strong integrity and accountability play a vital role in mitigating corruption in the business sector.

Research limitations – The study focuses only on Indonesian listed companies during the pandemic and post-pandemic period. Future research could include other countries and longer time spans.

Practical implications – The results provide insights for regulators to strengthen accountant professionalism and ethical standards to reduce corruption.

Originality/Value – This study uniquely identifies the accountant profession as a counter-cyclical force against corruption..