Our research extends the current understanding of cognitive moral reasoning research by considering the often‐overlooked element of context, specifically the issue presented in the ethical dilemma, and the issue of gender agreement between the subject and the dilemma actor. We rely on gender identity and cognitive moral reasoning theories to provide the theoretical underpinnings of our exploration to deepen our understanding of the contextual forces affecting cognitive moral reasoning. Our results generally confirm earlier research findings and provide valuable information regarding (...) our understanding of the impact of the dilemma context and the gender agreement or disagreement between the subject and the actor in an ethical dilemma, with significance found for four of our five hypotheses, with half of the significant results in the direction predicted. Implications for future academic research and business practice are discussed. (shrink)