Do women and men differ in their neutralizations of corporate crime?

Neutralization theory has commonly been used to understand the motivations of street offending, and recent studies have examined the use of neutralization techniques by corporate and white-collar offenders to account for their crimes. However, few researchers have explored whether this process is gendered. Using data from master of business administration (MBA) students, this study examines how gender influences intentions to inhibit or promote the sale of Panalba, a hypothetical pharmaceutical drug known to harm people, as well as how gender moderates the relationship between techniques of neutralization and corporate offending decisions. Results show that while there are bivariate gender differences in corporate offending decisions and in some of the techniques of neutralization, there are few gender differences in the effect of techniques of neutralization on corporate offending decisions. Directions for future research are highlighted.