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  1. Challenges to Professional Independence in a Relational Society: Accountants in China.Gina Xu & Steven Dellaportas - forthcoming - Journal of Business Ethics.
    This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...)
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  • Finding the Ethics of “Red Capitalists”: Political Connection and Philanthropy of Chinese Private Entrepreneurs.Yuan Yang & Min Tang - forthcoming - Journal of Business Ethics:1-15.
    In China, many private entrepreneurs have obtained political offices in the government. In this study, we argue that Chinese private entrepreneurs who are formally connected with government institutions, compared to other Chinese private entrepreneurs, tend to contribute more to philanthropic causes not only for instrumental concerns but also out of altruistic values. We submit this argument to an empirical test through a secondary data analysis of a representative sample of Chinese entrepreneurs collected by a coalition of government and industry groups. (...)
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  • Ownership Structure and Auditor Choice: Evidence From Chinese Listed Firms.Noel W. Leung & Junxia Liu - 2015 - Asian Journal of Business Ethics 4 (2):163-185.
    In this study, we examine the association between the ownership structure of Chinese listed firms and their audit choices among the Big 4, Second-tier, and Other firms between 2007 and 2012. The market share of the Big 4 firms in China was relatively low, while that of the Second-tier firms increasing during the sample period. Although there is little evidence to indicate that the audit quality of the Second-tier firms is not comparable to that of the Big 4 firms in (...)
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  • What Drives Managerial Perks? An Empirical Test of Competing Theoretical Perspectives.Hua Zhang, Yuanyang Song & Yuan Ding - 2015 - Journal of Business Ethics 132 (2):259-275.
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  • Reputational Implications for Partners After a Major Audit Failure: Evidence From China.Xianjie He, Jeffrey Pittman & Oliver Rui - 2016 - Journal of Business Ethics 138 (4):703-722.
    We analyze whether audit partners suffered damage to their professional reputations with the demise of Zhongtianqin, formerly the largest audit firm in China, after an audit failure enabled a major client, Yinguangxia, to fraudulently exaggerate its earnings in a high-profile scandal resembling the Andersen–Enron events in the US. This involves evaluating whether the reputational damage sustained by partners implicated in the scandal spreads to other partners in the same audit firm. We isolate whether impaired reputation impedes partners who were not (...)
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  • Social Trust and Auditor Reporting Conservatism.Deqiu Chen, Li Li, Xuejiao Liu & Gerald J. Lobo - 2018 - Journal of Business Ethics 153 (4):1083-1108.
    We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...)
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