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...
| Auteurs: | ; |
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| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Journals Online & Print: | En cours de chargement...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Publié: |
Springer Science + Business Media B. V
2000
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| Dans: |
Journal of business ethics
Année: 2000, Volume: 28, Numéro: 1, Pages: 87-93 |
| Sujets non-standardisés: | B
Ethical Reasoning
B Exploratory Study B Significant Relationship B Cognitive Development B Economic Growth |
| Accès en ligne: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Résumé: | 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. |
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| ISSN: | 1573-0697 |
| Contient: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1023/A:1006117021164 |