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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)
Abstract
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.Author's Profile
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Citations of this work
A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):437-457.
Ethical perception: are differences between ethnic groups situation dependent?Jo Ann Ho - 2010 - Business Ethics, the Environment and Responsibility 19 (2):154-182.
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.
Reputational Implications for Partners After a Major Audit Failure: Evidence from China.Xianjie He, Jeffrey Pittman & Oliver Rui - 2016 - Journal of Business Ethics 138 (4):703-722.
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.
References found in this work
The Philosophy of Moral Development: Moral Stages and the Idea of Justice.Lawrence Kohlberg - 1981 - San Francisco : Harper & Row.
Moral development in the professions: psychology and applied ethics.James R. Rest & Darcia Narváez (eds.) - 1994 - Hillsdale, N.J.: L. Erlbaum Associates.
Business ethics: ethical decision making and cases.O. C. Ferrell - 2013 - Boston: Houghton Mifflin Co. Edited by John Fraedrich & Linda Ferrell.
Trends in Memory Development Research.Lawrence Kohlberg, Charles G. Levine & Alexandra Hewer - 1983 - S Karger.
Do company ethics training programs make a difference? An empirical analysis.John Thomas Delaney & Donna Sockell - 1992 - Journal of Business Ethics 11 (9):719 - 727.
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