Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Guanxi and its influence on the judgements of Chinese auditors

    Access Status
    Fulltext not available
    Authors
    Scully, Glennda
    Woodbine, Gordon
    Fan, Ying Han
    Date
    2012
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Fan, Ying Han and Woodbine, Gordon and Scully, Glennda. 2012. Guanxi and its influence on the judgements of Chinese auditors. Asia Pacific Business Review. 18 (1): pp. 83-97.
    Source Title
    Asia Pacific Business Review
    DOI
    10.1080/13602381.2010.550124
    ISSN
    13602381
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/30552
    Collection
    • Curtin Research Publications
    Abstract

    A major objective of this study is to develop a guanxi scale with two dimensions, favour-seeking guanxi and, for the first time, a rent-seeking guanxi, based on Ang and Leong’s (2000) guanxi scale and Su and Littlefield’s (2001) classifications of guanxi orientations. The relationship between Chinese auditors’ guanxi orientations and their ethical judgments is also reported. A survey methodology was used in this study and519 useable respondents were included. Results of this study show these two guanxi dimensions are relatively independent. It was also found that Chinese auditors’ favour seeking guanxi orientations were positively associated with their ethical judgments but their rent-seeking guanxi orientations negatively impacted on their ethical judgments.

    Related items

    Showing items related by title, author, creator and subject.

    • The impact of Chinese auditors’ values on their ethical decision-making in China
      Fan, Ying Han (2008)
      This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes ...
    • Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments
      Fan, Ying Han; Woodbine, Gordon; Scully, Glennda; Taplin, Ross (2012)
      A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking ...
    • Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence
      Taylor, Grantley; Fan, Ying Han; Tan, Y. (2015)
      This study examines the effects of guanxi and audit independence on the corporate tax aggressiveness of Chinese firms. Based on a survey completed by 174 respondents in 2013, we find that two types of guanxi: favour-seeking ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.