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  1.  15
    The Ethical Orientations of Chinese Auditors and the Effect on the Judgements They Make.Gordon Woodbine, Ying Han Fan & Glennda Scully - 2012 - Asian Journal of Business Ethics 1 (2):195-216.
    A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...)
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  2.  7
    The Codes of Ethics for Accountants.Chen Kong, Ying Han Fan, Yan Chen, Ruchuan Jiang & Grantley Taylor - 2017 - Journal of Business Ethics Education 14:93-120.
    This study examines the effect of teaching ethics and the form of code of ethics on auditors’ ethical decision making. We draw upon Rest’s decision-making model and Hunt and Vitell’s theory of marketing ethics to assist us with this examination. We use accounting students as substitutes for auditors in this study to enhance its internal validity as students are “subjects who would not already have detailed knowledge and experience of the Code”. The research method includes a survey and an experiment (...)
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  3.  24
    Accounting Students' Perceptions of Guanxi and Their Ethical Judgments.Ying Han Fan, Gordon Woodbine, Glennda Scully & Ross Taplin - 2012 - Journal of Business Ethics Education 9:27-50.
    A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally important across cultural groups (as a universal set of values), its negative variant, rent-seeking guanxi continues to be sanctioned to a greater extent by students holding temporary visas from Mainland China. Contrary to the findings of Fan, Woodbine, and Scully (2012) involving (...)
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