RT Article T1 Exploring Social Desirability Bias JF Journal of business ethics VO 44 IS 4 SP 291 OP 302 A1 Chung, Janne A1 Monroe, Gary S. LA English PB Springer Science + Business Media B. V YR 2003 UL https://www.ixtheo.de/Record/1785619535 AB This study examines social desirability bias in the context of ethical decision-making by accountants. It hypothesizes a negative relation between social desirability bias and ethical evaluation. It also predicts an interaction effect between religiousness and gender on social desirability bias. An experiment using five general business vignettes was carried out on 121 accountants (63 males and 58 females). The results show that social desirability bias is higher (lower) when the situation encountered is more (less) unethical. The bias has religiousness and gender main effects as well as an interaction effect between these two independent variables. Women who were more religious recorded the highest bias scores relative to less religious women and men regardless of their religiousness. K1 Social desirability bias K1 Religiousness K1 Idealism K1 Gender K1 ethical intention K1 Ethical Evaluation DO 10.1023/A:1023648703356