The impact of guanxi on the ethical decision-making process of auditors – an exploratory study on chinese CPAs in Hong Kong

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Journal of Business Ethics 28 (1):87 - 93 (2000)
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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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2004

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10.1023/a:1006117021164

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Daniel Wong
University College London

Citations of this work

A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):437-457.
Ethical perception: are differences between ethnic groups situation dependent?Jo Ann Ho - 2010 - Business Ethics, the Environment and Responsibility 19 (2):154-182.

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References found in this work

Business ethics: ethical decision making and cases.O. C. Ferrell - 2013 - Boston: Houghton Mifflin Co. Edited by John Fraedrich & Linda Ferrell.

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