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Journal of Business Ethics

, Volume 42, Issue 4, pp 379–392 | Cite as

Chinese Auditors' Ethical Behavior in an Audit Conflict Situation

  • Ferdinand A. Gul
  • Andy Y. Ng
  • Marian Yew Jen Wu Tong
Article

Abstract

This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.

Chinese auditors compliance behaviour ethics 

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Copyright information

© Kluwer Academic Publishers 2003

Authors and Affiliations

  • Ferdinand A. Gul
    • 1
  • Andy Y. Ng
    • 2
  • Marian Yew Jen Wu Tong
    • 3
  1. 1.City University of Hong KongHong Kong
  2. 2.School of AccountancyThe Chinese University of Hong KongShatin, New TerritoriesHong Kong
  3. 3.Chinese University of Hong KongHong Kong

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