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

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with...

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Bibliographic Details
Authors: Fleming, Damon M. (Author) ; Chow, Chee W. (Author) ; Su, Wenbing (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2010
In: Journal of business ethics
Year: 2010, Volume: 94, Issue: 3, Pages: 353-369
Further subjects:B Ethical Reasoning
B Chinese auditors
B National Culture
B Chinese accounting students
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