The impact of guanxi on the ethical decision-making process of auditors – an exploratory study on chinese CPAs in Hong Kong
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 28 (1):87 - 93 (2000)
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.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
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Michael J. O'Fallon & Kenneth D. Butterfield (2005). A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW] Journal of Business Ethics 59 (4):375 - 413.
Michael J. O’Fallon & Kenneth D. Butterfield (2005). A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW] Journal of Business Ethics 59 (4):375-413.
Adenekan Dedeke (2013). A Cognitive–Intuitionist Model of Moral Judgment. Journal of Business Ethics 126 (3):1-21.
Yi Zhang & Zigang Zhang (2006). Guanxi and Organizational Dynamics in China: A Link Between Individual and Organizational Levels. [REVIEW] Journal of Business Ethics 67 (4):375 - 392.
Jo Ann Ho (2010). Ethical Perception: Are Differences Between Ethnic Groups Situation Dependent? Business Ethics 19 (2):154-182.
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