For example, in the area of research on auditors’ ethical reasoning only a few studies have taken into account the influence of the work content and context investigating, for example, the impact of peer discussions on auditors’ ethical judgments (for a review see Jones et al., 2003). With regard to the area of critical research on accounting ethics, even though it is typically assumed that structural forces (including forces whose significance ensues from the workplace) influence individual behavior and attitudes, studies generally have not emphasized the role of work per se (e.g. Reiter and Williams, 2004; Yuthas et al., 2004).