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

Abstract
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
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Reprint years 2004
DOI 10.1023/A:1022504712186
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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.

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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.

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