Journal of Business Ethics 42 (4):379 - 392 (2003)

This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.
Keywords Chinese auditors  compliance behaviour  ethics
Categories (categorize this paper)
Reprint years 2004
DOI 10.1023/A:1022504712186
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 71,410
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

The Theory of Moral Sentiments.Adam Smith - 1759 - Dover Publications.
Crime and Punishment.[author unknown] - forthcoming - Latest Results.
The Measurement of Moral Judgment.Anne Colby - 1987 - Cambridge University Press.

View all 6 references / Add more references

Citations of this work BETA

The Effect of Guanxi on Audit Quality in China.Jihong Liu, Yaping Wang & Liansheng Wu - 2011 - Journal of Business Ethics 103 (4):621-638.

View all 7 citations / Add more citations

Similar books and articles


Added to PP index

Total views
484 ( #19,250 of 2,519,817 )

Recent downloads (6 months)
1 ( #406,012 of 2,519,817 )

How can I increase my downloads?


My notes