“…Some studies have detected no gender differences in ethical beliefs, perceptions, decisions, or actions (e.g., Cohen et al, 1998;McDonald and Pak, 1996;Robin and Babin, 1997;Sims, 1999). Other studies reporting significant gender differences have typically indicated that women are more likely than men to behave ethically, to identify questionable acts as being unethical, or to have stronger intentions to act ethically -particularly in the workplace (e.g., Beu et al, 2003;Collins, 2000;Dawson, 1997;Elm et al, 2001;Loe et al, 2000;Mason and Mudrack, 1996;Smith and Oakley, 1997). Some studies have found mixed results within the same database, with the existence of a gender effect depending on the ethical variables being investigated (e.g., Roxas and Stoneback, 2004;Valentine and Rittenberg, 2007).…”