this study builds upon and extends the theoretical work in accounting on
mood’s influence on ethical decision-making by testing the propositions proposed by
Gaudine and Thorne (2001). In addition, prior research has described the need for a general and overarching model to guide research on mood (see Beal et al. 2005). The results of the current study suggest that the nature of the task should be considered in the development of such a model.