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The study examined whether male and female South African accounting and tax practitioners differed in their self-reported ethical attitudes, reported professional experiences, reported categories of unethical client requests and stated intended responses to a tax-related ethical scenario. The study was motivated by mixed research observations on gender perceptions of ethical behaviour and the high number of previous accounting scandals in South Africa. These scandals have led many to question the ethics of the accounting profession, and whether accountants are upholding public trust. A quantitative, cross-sectional survey was employed. A total of 245 usable questionnaires were analysed. Mann-Whitney U tests were used to examine gender differences across 12 ethical-attitude items, while chi-square and exact tests were used to evaluate associations involving the categorical professional indicators, reported client-request categories and stated scenario responses. No statistically significant gender differences were detected across the 12 ethical-attitude items, and no professional ethical indicator remained statistically significant after adjustment for multiple testing. Although female respondents selected the understate-income category more frequently than males, this exploratory comparison did not remain statistically significant after adjustment for multiple testing. Approximately 90% of both groups stated that they would notify both the client and the South African Revenue Service (SARS) when responding to the understated-income scenario, and no statistically significant gender association was detected. Findings indicate limited gender-related variation in the reported ethical attitudes and stated professional intentions of practitioners in this predominantly young, early-career sample. They also highlight the importance of practitioners’ reported exposure to external client pressure and their stated intended professional responses. The findings should not be interpreted as demonstrating actual ethical behaviour or as establishing that professional education, regulation or occupational socialisation caused the observed similarity.

The sustainability of South African automotive component suppliers faces increasing pressure due to global supply chain disruptions and heightened buyer demands. Within this competitive environment, traditional differentiators such as price and product quality are largely prescribed by buyers, leaving suppliers with limited strategic levers. Relationship quality has therefore emerged as a crucial factor in building trust and securing long-term customer retention. The central research question is: What is the correlation between trust and relationship quality in buyer-supplier exchanges within the automotive supply chain? This article reports on a quantitative study that examined the relationship between supplier–buyer relationship quality and the development of trust. A directional linear relationship between these constructs was tested to determine the extent to which relational factors contribute to sustainable partnerships. The findings indicate a strong and significant correlation, suggesting that supplier actions during sourcing interactions can meaningfully influence levels of trust. Trust, in turn, enhances perceived customer value and contributes to customer retention in an industry where competitive advantages are narrow. The study underscores the need for South African automotive component suppliers to prioritise strategies that strengthen relationship quality with their buyers. By fostering trust through relational practices, suppliers may achieve more resilient business outcomes and sustain their market position within a challenging global supply chain environment.