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This gender-based study is the first to investigate ethical decision-making attitudes of business students from Oman and India. Considerable research suggests such students to be future business managers and executives, upon whom ethical decision-making will significantly depend. As Indian expatriates represent a significant proportion of business sector employees in Oman, the study provides meaningful insights about ethical attitude similarities and differences among expatriate and host-nations business students to members of that business community as well as academics engaged in business ethics research. Scenario based studies predominate cross-cultural ethics research, however this non-probability study employs the Attitudes Toward Business Ethics Questionnaire (ATBEQ). In total, 378 students participated in the study, of which 153 were female and 225 male, 173 from India and 205 from Oman. Although this study found significant differences in attitudes of students from India and Oman toward business ethics, gender was not a major influencing factor.
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