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An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning

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  • Damon Fleming

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  • Chee Chow

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  • Wenbing Su

    ()

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Suggested Citation

  • Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
  • Handle: RePEc:kap:jbuset:v:94:y:2010:i:3:p:353-369
    DOI: 10.1007/s10551-009-0267-x
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    References listed on IDEAS

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    1. repec:hrv:faseco:30747191 is not listed on IDEAS
    2. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    3. Fan, Joseph P. H. & Wong, T. J., 2002. "Corporate ownership structure and the informativeness of accounting earnings in East Asia," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 401-425, August.
    4. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    5. Rafael La porta & Florencio Lopez-De-Silanes & Andrei Shleifer & Robert Vishny, 2002. "Investor Protection and Corporate Valuation," Journal of Finance, American Finance Association, vol. 57(3), pages 1147-1170, June.
    6. Scofield, Stephen B. & Phillips, Thomas Jr. & Bailey, Charles D., 2004. "An empirical reanalysis of the selection-socialization hypothesis: a research note," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 543-563.
    7. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    8. Katharina Pistor, 2005. "Governing Stock Markets in Transition Economies: Lessons from China," American Law and Economics Review, Oxford University Press, vol. 7(1), pages 184-210.
    9. Ran Lachman & Albert Nedd & Bob Hinings, 1994. "Analyzing Cross-National Management and Organizations: A Theoretical Framework," Management Science, INFORMS, vol. 40(1), pages 40-55, January.
    10. Lin Ge & Stuart Thomas, 2008. "A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students," Journal of Business Ethics, Springer, vol. 82(1), pages 189-211, September.
    11. Paul W. MacAvoy & Ira M. Millstein, 1999. "The Active Board Of Directors And Its Effect On The Performance Of The Large Publicly Traded Corporation," Journal of Applied Corporate Finance, Morgan Stanley, vol. 11(4), pages 8-20, January.
    12. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 319-339, May.
    13. DeFond, Mark L. & Wong, T. J. & Li, Shuhua, 1999. "The impact of improved auditor independence on audit market concentration in China," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 269-305, December.
    14. Karpoff, Jonathan M. & Malatesta, Paul H. & Walkling, Ralph A., 1996. "Corporate governance and shareholder initiatives: Empirical evidence," Journal of Financial Economics, Elsevier, vol. 42(3), pages 365-395, November.
    15. Franklin Allen & Douglas Gale, 2001. "Comparing Financial Systems," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262511258, September.
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    Cited by:

    1. Chikelu Okey Felix & Rosita Bint Arshad, 2015. "Examining Moral Reasoning and Transactional Leadership behaviour in the Nigerian Public Sector," Journal of Economics and Behavioral Studies, AMH International, vol. 7(3), pages 110-118.
    2. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    3. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    4. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    5. Juelin Yin & Ali Quazi, 2018. "Business Ethics in the Greater China Region: Past, Present, and Future Research," Journal of Business Ethics, Springer, vol. 150(3), pages 815-835, July.

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