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SUMMARY: This paper tests a model of perceived gender discrimination in the audit profession. Using a sample of 234 female auditors employed in public accounting firms, we examine the effects of workgroup composition factors and organizational climate factors on perceived gender discrimination, along with the impact of perceived gender discrimination on several critical organizational outcomes. We find that female auditors report lower levels of gender discrimination when employed (1) in firms with more female partners, (2) in firms with stronger ethical climates, (3) in firms that are more supportive of alternative work arrangements, and (4) in firms that provide higher levels of top management support for the personal well-being of their employees. Further, we find that perceived gender discrimination is associated with lower organizational citizenship behavior and higher turnover intentions. Implications for research and public policy are discussed.

A wave of discussion involving ethics and accounting education has recently taken place. However, before accounting educators can design curricula with the most positive impact on the moral development of accounting students, educators need to have an idea of where their students stand on a variety of ethical issues. For example, there is an absence of information describing the ethical reasoning of accounting students as it relates to academic dishonesty. Knowing how accounting students feel about academic dishonesty is important. Sierles et al.(1980) found there was a continuum from cheating in college, to cheating in medical school in didactic areas, to cheating in clerkships in patient care. Thus, cheating in school may be an early warning of a propensity to engage in unethical practices during one's professional career. This study provides descriptive information concerning accounting students and academic dishonesty. First, students' perceptions of questionable academic activities are presented. Next, detail about the ‘cheating’ environment at several large public institutions and information concerning the perceived effectiveness of methods commonly used to deter cheating on examinations is presented. Lastly, a logistic regression model provides further insights into factors which may influence students' propensity to cheat.academic dishonesty, cheating, judgment, ethics,

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