This paper presents a comparative study of beliefs about ethical leadership in the Republic of Ireland and the United States. Using data from Project GLOBE (Global Leadership and Organizational Behavior Effectiveness), beliefs of middle managers about four components of ethical leadership -- character/integrity, altruism, collective motivation and encouragement -- were compared quantitatively using analyses of variance tests. Results indicated that middle managers from Ireland and the United States, on average, endorsed the altruism, collective motivation and encouragement dimensions to a similar degree, but differed in their endorsement of the character/integrity dimension. Findings are interpreted within the context of the social-cultural forces, which underpin how business ethics and ethical leadership are understood in the two countries.