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

    Using Ajzen’s TPB Model to Explain the Ethical Intentions of Chinese Accounting Professionals

    Access Status
    Fulltext not available
    Authors
    Tan, Y.
    Fan, Ying Han
    Woodbine, G.
    Jiang, R.
    Date
    2015
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Tan, Y. and Fan, Y.H. and Woodbine, G. and Jiang, R. 2015. Using Ajzen’s TPB Model to Explain the Ethical Intentions of Chinese Accounting Professionals. Academy of Taiwan Business Management Review. 11 (3): pp. 151-163.
    Source Title
    Academy of Taiwan Business Management Review
    ISSN
    1813-0534
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/5238
    Collection
    • Curtin Research Publications
    Abstract

    This paper reports the findings of a cross-sectional study of the moral belief systems of 368 Chinese accounting professionals (i.e. 186 auditors and 182 salaried accountants). It is a first study of the ethical intentions of local Chinese auditors and salaried accountants based on Ajzen's (1985) Theory of Planned Behaviour. A self-rated questionnaire is used to examine the antecedents to behavioural intention using a familiar scenario based vignette. A multi-group confirmatory factor analysis (MGCFA) was employed to validate each construct of TPB before a path analysis was performed. Salaried accountants were found to be significantly less conservative than auditors in their intention, when stating their agreement with the decision when faced with a moral dilemma about whether to reject a supervisor's directions to manipulate financial reports. The results of this study have also demonstrated that the TPB can be applied when studying the ethical behaviour of Chinese accounting professionals, and the findings supp01t that Chinese accounting professionals' attitude toward the ethical behaviour, their perceptions of subjective norms, and perceived behavioural control over of the behaviour are positively associated with their ethical behavioural intentions. However, Chinese auditor group reveals a 51 % of variance in the ethical intention which is significantly higher than the salaried accountant group (i.e. 38%).

    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 ...
    • Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework
      Fan, Ying Han; Woodbine, Gordon; Scully, Glennda (2014)
      Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions ...
    • A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements
      Fan, Ying; Woodbine, Gordon; Cheng, W. (2013)
      Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of ...
    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.