The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender-ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender-ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender-ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations.

Purpose The purpose of this paper is to investigate the cross-cultural impact of CEO-Chair’s gender to the likelihood of CEO duality firm’s bribery. Design/methodology/approach Hierarchical linear modeling was used to analyze data of 5,837 CEO duality firms from 21 countries. Findings Firms with male CEO-Chairs were found to have higher propensity to bribe than their female counterparts. Moreover, cultural values of institutional collectivism and performance orientation strengthened gender’s impact to bribery. In contrast, future orientation weakened the gender-bribery relationship, as opposed to the proposed effect. Practical implications Key findings of this study can be utilized to increase awareness and widen perspective on the roles of CEO-Chair’s gender and national culture on bribery. These can also be useful in the selection of CEO-Chair, design of educational programs on ethics as well as government and non-governments’ programs and policies to minimize incidents of bribery. Originality/value There are no existing studies on CEO duality firm’s bribery which performed cross-cultural analysis on the impact of CEO-Chair’s gender, making the study a novel contribution to business ethics, organizational structure, corporate governance, management decision, transparency, and accountability.

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