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.
Keywords Philosophy   Ethics   Business Education   Economic Growth   Management
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Reprint years 2004
DOI 10.1023/A:1006117021164
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A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2013 - Journal of Business Ethics 126 (3):1-21.

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