Ethical Reasoning of Accounting Students: Does Religiosity Matter?
Melissa S. Hickman

Abstract
The goal of this study is to determine if levels of religiosity and attendance at a religiously-affiliated university is related to the ethical reasoning skills of accounting students. 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. The study finds that neither higher levels of intrinsic religiosity nor attendance at a religiously-affiliated college results in higher levels of ethical reasoning skills in accounting students.

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