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

Alan K.M. Au; Danny S.N. Wong

doi:10.1023/A:1006117021164

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

Alan K.M. Au, Danny S.N. Wong

Lee Shau Kee School of Business and Administration

Research output: Contribution to journal › Article › peer-review

58 Citations (Scopus)

Abstract

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.

Original language	English
Pages (from-to)	87-93
Number of pages	7
Journal	Journal of Business Ethics
Volume	28
Issue number	1
DOIs	https://doi.org/10.1023/A:1006117021164
Publication status	Published - 1 Nov 2000

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abstract = "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.",

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

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