An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations
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.
|dc.title||An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations||en_US|
|curtin.faculty||Business and Law||en_US|