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

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  • Damon Fleming
  • Chee Chow
  • Wenbing Su

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  • 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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    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. Knowles, Robin L & Pacheco Paredes, Angel Arturo, 2023. "International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    3. 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.
    4. Maciej Ciołek & Izabela Emerling, 2019. "Can We Shape Trait Professional Skepticism through University Accounting Programs? Evidence from Polish University," Sustainability, MDPI, vol. 11(1), pages 1-30, January.
    5. Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence, 2020. "Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    6. 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.
    7. 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.
    8. Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
    9. 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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