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|
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Citations of this work BETA
A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW]Michael J. O'Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375 - 413.
A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
Guanxi and Organizational Dynamics in China: A Link Between Individual and Organizational Levels.Yi Zhang & Zigang Zhang - 2006 - Journal of Business Ethics 67 (4):375-392.
A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2013 - Journal of Business Ethics 126 (3):1-21.
Ethical Perception: Are Differences Between Ethnic Groups Situation Dependent?Jo Ann Ho - 2010 - Business Ethics 19 (2):154-182.
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