The impact of guanxi on the ethical decision-making process of auditors - An exploratory study on Chinese CPAs in Hong Kong

被引：42

作者：

Au, AKM ^{[1
]}

Wong, DSN ^{[1
]}

机构：

[1] Open Univ Hong Kong, Sch Business & Adm, Kowloon, Hong Kong, Peoples R China

来源：

JOURNAL OF BUSINESS ETHICS | 2000年 / 28卷 / 01期

关键词：

D O I：

10.1023/A:1006117021164

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：87 / 93

页数：7

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