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

Joan Ballantine and Patricia Mccourt

Accounting Education, 2011, vol. 20, issue 2, 187-201

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.

Keywords: Ethical orientation; idealism; relativism; ethical judgment; gender and auditing (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/09639284.2011.557493

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