We include a number of control variables, suggested in the literature, in our multivariate
analysis and find no significant association between gender and ethical training on CPAs’ P-score.However, as expected, we find a significance relation for education level and political orientation.
Specifically, CPAs with a graduate degree have higher P-scores than those with only an undergraduate
degree. Regarding political orientation, we find that self-proclaimed liberals and moderates
score significantly higher on the P-score than conservative CPAs.
The remainder of the paper is organized as follows. The research method is described next
and then the results are presented. Last, concluding remarks are offered.