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...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2010
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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 |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |