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Asian Journal of Business Ethics

Erschienen in:

01.07.2012 | Original Paper

The ethical orientations of Chinese auditors and the effect on the judgements they make

verfasst von: Gordon Woodbine, Ying Han Fan, Glennda Scully

Erschienen in: Asian Journal of Business Ethics | Ausgabe 2/2012

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Abstract

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 tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy.

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Titel: The ethical orientations of Chinese auditors and the effect on the judgements they make
verfasst von: Gordon Woodbine
Ying Han Fan
Glennda Scully
Publikationsdatum: 01.07.2012
Verlag: Springer Netherlands
Erschienen in: Asian Journal of Business Ethics / Ausgabe 2/2012
Print ISSN: 2210-6723
Elektronische ISSN: 2210-6731
DOI: https://doi.org/10.1007/s13520-011-0001-5

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