| The Sarbanes-Oxley Act of 2002 was a direct result of the unethical behavior of accounting professionals. Since the numerous accounting scandals, such as Enron and WorldCom, the ethical behavior of the profession has been under great scrutiny. Determining the factors that influence the ethical reasoning abilities of accountants could result in less corruption in the profession.;Lawrence Kohlberg's Cognitive Moral Development Theory (CMD) is used to measure the ethical reasoning skills of accounting students in this study. Rest's DIT-2 and Gorsuch and McPherson's ROS is used to determine whether religiosity results in a difference in ethical reasoning skills in accounting students. This study also explores the effect of gender, class level, college major, religiously-affiliated college, and ethics education on the ethical reasoning abilities of students. |
