The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students’ Ethical Judgments’,

Joan Ballantine, Patricia McCourt Larres

Research output: Contribution to journalArticle

7 Citations (Scopus)

Abstract

This study considers the possibility of auditing students' ethical judgment being affected by two factors, namely ethical orientation and gender. While tests revealed that more idealistic students judged some unethical situations more strictly than did less idealistic students, overall no significant relationship was found between ethical orientation and ethical judgment. The study also reported no significant relationship between gender and ethical judgment. Furthermore, males were as likely as females to be classified as high idealists. Overall, the findings from the current study inform auditing educators that discriminating among students on the basis of ethical orientation and gender may not assist in stimulating students' discussion and resolution of ethical dilemmas.
Original languageEnglish
Pages (from-to)187-201
JournalAccounting Education
Volume20
Issue number2
DOIs
Publication statusPublished - Jun 2011

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