The Influence of Accounting Firms on Clients’ Immoral Behaviors in China
In this article, we introduce important others, accounting firms, in the ethical decision making system. The rational economic person assumption does not always provide the best choice for accounting firms in the influence mode selection on the clients’ immoral behaviors. It still leaves many argume...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| 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: 91, Issue: 1, Pages: 137-149 |
| Further subjects: | B
Business Ethics
B accounting firms B ethical obligations B important others B immoral behaviors |
| Online Access: |
Volltext (lizenzpflichtig) |
| Summary: | In this article, we introduce important others, accounting firms, in the ethical decision making system. The rational economic person assumption does not always provide the best choice for accounting firms in the influence mode selection on the clients’ immoral behaviors. It still leaves many arguments. From the perspective of virtue ethics, we take a step forward for the literature and propose the ethical obligations and active influence of accounting firms on clients’ immoral behaviors. We then empirically investigate the influence of accounting firms on the immoral informational disclosure of China’s listed companies. Our research goes beyond some of the traditional perceptions on accounting firms such as irrelevant excuse, capability discrimination, forced auditor rotation, and maximum audit tenure. From the perspective of business ethics, we use theory of virtue ethics to further explain the results. Conclusions and implications are presented at the end of this article. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0572-4 |