Ethical judgment research in auditing is part of a larger area of psychological research called behaviour decision section which is concerned about individuals and small group judgments and decision making to understand how judgments are made, how they can be improved and what are the reasons behind those judgements (Trotman, 1998). Several researchers have examined frameworks to understand the determinants of ethical decision making using psychology theory or models such Ferrell et al. (1989), Hunt and Vitell (1986) and Rest (1986).