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Chinese auditors' ethical behavior in an audit conflict situation
journal contribution
posted on 2003-02-01, 00:00 authored by Ferdinand GulFerdinand Gul, A Y Ng, M Y J W TongABSTRACT. 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 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.
History
Journal
Journal of business ethicsVolume
42Issue
4Pagination
379 - 392Publisher
Kluwer Academic PublishersLocation
Berlin, GermanyPublisher DOI
ISSN
0167-4544Language
engPublication classification
C Journal article; C1.1 Refereed article in a scholarly journalCopyright notice
2003, Kluwer Academic PublishersUsage metrics
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