1 ETHICAL DILEMMAS IN AUDITING: DISHONESTY OR UNINTENTIONAL BIAS?* By Andres Guiral Associate professor Department of Management Science University of Alcalá, Madrid, Spain Phone: +34 91 885 42 93 Fax: +34 91 885 42 94 andres.guiral@uah.es Waymond Rodgers Professor Department of Accounting and Information Systems University of California, Riverside waymond.rodgers@ucr.edu Emiliano Ruiz Professor Department of Financial Management University of Cadiz, Spain emiliano.ruiz@uca.es and José A. Gonzalo Professor Department of Management Science University of Alcalá, Spain josea.gonzalo@uah.es * We thank participants of the 2007 International Symposium on Audit Research (ISAR), 31 th European Accounting Congress in Amsterdam, and the 2007 European Auditing Research Network (EARNet) Symposium for comments on a prior draft of this paper. Financial support of the Ministry of Education and Culture of Spain (research projects SEJ2004-00791ECON, SEJ 2006- 14021 and postdoctoral grant EX2004-0294) is appreciated.