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

6 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.
LanguageEnglish
Pages187-201
JournalAccounting Education
Volume20
Issue number2
DOIs
Publication statusPublished - Jun 2011

Fingerprint

auditing
gender
student
Undergraduate
Auditing
Ethical orientation
Ethical judgment
educator

Cite this

@article{37ccba93b965444688ed3fa4624cabdc,
title = "The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students’ Ethical Judgments’,",
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.",
author = "Joan Ballantine and {McCourt Larres}, Patricia",
year = "2011",
month = "6",
doi = "10.1080/09639284.2011.557493",
language = "English",
volume = "20",
pages = "187--201",
journal = "Accounting Education",
issn = "0963-9284",
number = "2",

}

The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students’ Ethical Judgments’, / Ballantine, Joan; McCourt Larres, Patricia.

In: Accounting Education, Vol. 20, No. 2, 06.2011, p. 187-201.

Research output: Contribution to journalArticle

TY - JOUR

T1 - The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students’ Ethical Judgments’,

AU - Ballantine, Joan

AU - McCourt Larres, Patricia

PY - 2011/6

Y1 - 2011/6

N2 - 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.

AB - 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.

U2 - 10.1080/09639284.2011.557493

DO - 10.1080/09639284.2011.557493

M3 - Article

VL - 20

SP - 187

EP - 201

JO - Accounting Education

T2 - Accounting Education

JF - Accounting Education

SN - 0963-9284

IS - 2

ER -