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  1.  35
    A Study of the Relationship Between Personal Values and Moral Reasoning of Undergraduate Business Students.George Lan, Maureen Gowing, Sharon McMahon, Fritz Rieger & Norman King - 2008 - Journal of Business Ethics 78 (1-2):121-139.
    This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...)
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  2.  22
    A Study of the Relationship Between Personal Values and Moral Reasoning of Undergraduate Business Students.George Lan, Maureen Gowing, Sharon McMahon, Fritz Rieger & Norman King - 2008 - Journal of Business Ethics 78 (1):121-139.
    This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...)
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  3.  39
    Does Female Directorship on Independent Audit Committees Constrain Earnings Management?Jerry Sun, Guoping Liu & George Lan - 2011 - Journal of Business Ethics 99 (3):369 - 382.
    This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.
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  4.  48
    A Comparison of Personal Values of Chinese Accounting Practitioners and Students.George Lan, Zhenzhong Ma, JianAn Cao & He Zhang - 2009 - Journal of Business Ethics 88 (S1):59 - 76.
    This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...)
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  5.  11
    Personal Values and Value Priorities of Undergraduate Business Students in Advance.George Lan - forthcoming - Business and Professional Ethics Journal.
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  6.  32
    Values, Value Types and Moral Reasoning of Mba Students.George Lan, Maureen Gowing, Fritz Rieger, Sharon McMahon & Norman King - 2010 - Business Ethics 19 (2):183-198.
    This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and self-direction are the three (...)
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  7.  9
    Values, Value Types and Moral Reasoning of MBA Students.George Lan, Maureen Gowing, Fritz Rieger, Sharon McMahon & Norman King - 2010 - Business Ethics: A European Review 19 (2):183-198.
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  8.  4
    Personal Values and Value Priorities of Undergraduate Business Students.George Lan - 2019 - Business and Professional Ethics Journal 38 (2):147-175.
    The Schwartz Values Survey, developed by Shalom Schwartz, was used to explore the values and value priorities of undergraduate business students in a mid-sized Canadian university. These business students considered family security as their top individual value and ranked successful, healthy, and enjoying life among their top ten individual values. On the other hand, detachment, accepting my portion in life and social power were least valued. They regarded Benevolence and Achievement as their top two value types, and ranked the higher (...)
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  9.  58
    An Examination of Auditor Independence Issues From the Perspectives of U.K. Finance Directors.Roger Hussey & George Lan - 2001 - Journal of Business Ethics 32 (2):169 - 178.
    This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were received. (...)
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  10.  38
    Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners.George Lan, Chike Okechuku, He Zhang & Jianan Cao - 2013 - Journal of Business Ethics 112 (4):627-640.
    This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...)
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  11.  6
    The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management.George Lan, Maureen Gowing & Talal Al-Hayale - 2015 - Journal of Academic Ethics 13 (4):345-362.
    The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.
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