We examine the relationship between entrepreneurs‟ justification of unethical behavior and several individual and contextual factors. First, we extend the entrepreneurship and ethics literature by examining how entrepreneurs‟ differential access to resources affects their attitudes towards ethical issues. Second, we extend the literature by studying how the relationship between entrepreneurs‟ access to resources and their ethical attitudes is colored by the cultural and institutional context in which entrepreneurs are embedded. We test our hypotheses using individual-level data from 3,716 entrepreneurs and country-level data from 39 nations. Our results indicate that the influence of entrepreneurs‟ resources on their willingness to justify unethical behavior is contingent upon the type of resource in question. Furthermore, we found that a country‟s uncertainty avoidance and level of government involvement moderate some of the relationships between entrepreneurs‟ access to resources and their ethical attitudes.