This initial qualitative study used in-depth interview data from students to examine their perceptions of ChatGPT and intentions regarding using artificial intelligence (AI) in higher education. The students were sampled across business programmes at both the undergraduate and postgraduate levels at an International University in the UAE. As of mid-2023, understanding student attitudes becomes crucial as AI increasingly becomes integrated into educational settings, therefore necessitating initial research. Additionally, the ethical dimension of ChatGPT use in assessment and future impact on careers was explored, considering concerns related to privacy, data security, bias, and transparency. Whilst all participants reported that they were familiar with the chatbot, a proportion of them indicated that the tool could help them improve their assignments, particularly in improving grammar. Some participants expressed concerns about the algorithm behind ChatGPT as well as the potential displacement of the labour force.