RT Article
T1 The Impact of Guanxi on the Ethical Decision-Making Process of Auditors – An Exploratory Study on Chinese CPAs in Hong Kong
JF Journal of business ethics
VO 28
IS 1
SP 87
OP 93
A1 Au, Alan K. M.
A1 Wong, Danny S. N.
LA English
PB Springer Science + Business Media B. V
YR 2000
UL https://www.ixtheo.de/Record/1785614827
AB 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 relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on an auditor's judgement is depending on the level of ethical reasoning.
K1 Ethical Reasoning
K1 Cognitive Development
K1 Exploratory Study
K1 Significant Relationship
K1 Economic Growth
DO 10.1023/A:1006117021164