Whereas an accountant is taught that they should resign rather than get involved in unethical practices, like profit manipulation for example. I interview people with ethics questions. I discussed them frequently when training.

I refused the pressure to be unethical when I was pushed, even when I knew I would be fired (which I was). I was able to discuss it with old mentors, who made time to meet with me, even when I hadn't worked at their company for years.

Lastly I disclosed why I was fired at interview for a new job (without the confidential details), and was hired partly on the strength of it by a person who had been through much the same.

And I didn't learn it at University, I learnt it on my professional qualification, that was around 3 years long and was postgraduate level, although had non-degree based entry routes for technicians. It also required a wide range of supervised experience.