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dc.contributor.authorJiang, Ruchuan
dc.contributor.supervisorGlennda Scullyen_US
dc.date.accessioned2019-02-11T06:34:00Z
dc.date.available2019-02-11T06:34:00Z
dc.date.issued2018en_US
dc.identifier.urihttp://hdl.handle.net/20.500.11937/73576
dc.description.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.

en_US
dc.publisherCurtin Universityen_US
dc.titleAn Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situationsen_US
dc.typeThesisen_US
dcterms.educationLevelPhDen_US
curtin.departmentAccountingen_US
curtin.accessStatusOpen accessen_US
curtin.facultyBusiness and Lawen_US


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