Journal article
Chinese auditors' ethical behavior in an audit conflict situation
Journal of Business Ethics, Vol.42(4), pp.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.
Details
- Title
- Chinese auditors' ethical behavior in an audit conflict situation
- Authors
- Ferdinand Gul (Author) - City University of Hong KongAndy Ng (Author) - Chinese University of Hong KongMarian Yew Jen Wu Tong (Author) - Chinese University of Hong Kong
- Publication details
- Journal of Business Ethics, Vol.42(4), pp.379-392
- Publisher
- Springer Netherlands
- DOI
- 10.1023/A:1022504712186
- ISSN
- 1573-0697
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99679188802621
- Output Type
- Journal article
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- Collaboration types
- Domestic collaboration
- Web Of Science research areas
- Business
- Ethics
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Source: InCites