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)
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
Categories (categorize this paper)
Reprint years 2004
DOI 10.1023/A:1006117021164
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history
Request removal from index
Download options
Our Archive

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 26,702
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA
A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2013 - Journal of Business Ethics 126 (3):1-21.

View all 10 citations / Add more citations

Similar books and articles
Ganxi's Consequences: Personal Gains at Social Cost. [REVIEW]Ying Fan - 2002 - Journal of Business Ethics 38 (4):371 - 380.
Some Cross-Cultural Evidence on Ethical Reasoning.Judy Tsui & Carolyn Windsor - 2001 - Journal of Business Ethics 31 (2):143 - 150.

Monthly downloads

Added to index


Total downloads

15 ( #311,329 of 2,158,472 )

Recent downloads (6 months)

1 ( #354,589 of 2,158,472 )

How can I increase my downloads?

My notes
Sign in to use this feature

There  are no threads in this forum
Nothing in this forum yet.

Other forums