An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

D'Arcy Becker
University of Wisconsin - Eau Claire

Ingrid Ulstad
University of Wisconsin - Eau Claire

Susan Haugen
University of Wisconsin - Eau Claire

Abstract: Investigations of gender differences in student ethics have yielded conflicting results. Some studies show no gender differences and others show significant differences. This study seeks to determine whether gender effects persist when a student’s major, school type (religious-affiliated or public) or overall level of religiosity are included in the analysis. The impact of the social desirability response bias is included in the analysis. Prior research has considered these variables by themselves, and each one would theoretically align students’ ethics, causing gender differences to disappear. Students at two universities participated in our research. Results from over 1000 students reveal significant gender differences that do not fade as the additional variables are included in the analysis.

Back to Session Listing

AAA Home Page