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

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  • Joan Ballantine
  • Patricia Mccourt

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.

Suggested Citation

  • Joan Ballantine & Patricia Mccourt, 2011. "The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students' Ethical Judgments," Accounting Education, Taylor & Francis Journals, vol. 20(2), pages 187-201.
    • Handle: RePEc:taf:accted:v:20:y:2011:i:2:p:187-201
    DOI: 10.1080/09639284.2011.557493
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    Cited by:

    1. Kathleen Rodenburg & Kelly MacDonald, 2021. "Enhancing Business Schools’ Pedagogy on Sustainable Business Practices and Ethical Decision-Making," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.

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