The Impact of Guanxi on the Ethical Decision-Making Process of Auditors – An Exploratory Study on Chinese CPAs in Hong Kong
Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relat...
VerfasserInnen: | ; |
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Medienart: | Elektronisch Aufsatz |
Sprache: | Englisch |
Verfügbarkeit prüfen: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Veröffentlicht: |
Springer Science + Business Media B. V
2000
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In: |
Journal of business ethics
Jahr: 2000, Band: 28, Heft: 1, Seiten: 87-93 |
weitere Schlagwörter: | B
Ethical Reasoning
B Exploratory Study B Significant Relationship B Cognitive Development B Economic Growth |
Online Zugang: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
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