The impact of guanxi on the ethical decision-making process of auditors – an exploratory study on chinese CPAs in Hong Kong
Journal of Business Ethics 28 (1):87 - 93 (2000)
| Abstract | 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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