An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations
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This thesis attempts to construct a model to investigate Chinese auditor’s intentions and their ethical decision-making within audit-client context, based on Ajzen’s Theory of Planned Behavior and Kleinman and Palmon’s micro-level model. The differences in ethical decision-making between Chinese auditors with various backgrounds are also investigated. The findings can help stakeholders understand Chinese auditor’s ethical decision-making, and provide regulators with empirical evidence for adopting appropriate measures for enhancing Chinese auditor’s moral reasoning levels.
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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 ...
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