The extant literature acknowledges social desirability response bias (SDRB) is a pervasive issue for research that uses survey data and proposes several approaches to mitigating the issue, including: self-administered questionnaires, indirect questioning, and direct measurement. The objective of this study is to provide empirical evidence related to the importance of controlling for SDRB and the efficacy of these approaches. Using a primary sample of 365 business majors, we find the most common methodologies used to control for SDRB, self-administered questionnaires and (...) indirect questions, are insufficient. A direct measure of SDRB remains significant when these approaches are used, and the exclusion of this measure affects the significance of other variables. Less than 5% of accounting-and-ethics research using survey data includes a direct control for SDRB. Our study provides empirical evidence on a methodological issue addressed in few existing studies. (shrink)

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)