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    An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations

    Jiang R 2018.pdf (2.639Mb)
    Access Status
    Open access
    Authors
    Jiang, Ruchuan
    Date
    2018
    Supervisor
    Glennda Scully
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    Faculty
    Business and Law
    School
    Accounting
    URI
    http://hdl.handle.net/20.500.11937/73576
    Collection
    • Curtin Theses
    Abstract

    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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