Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/351
Title: The influence of guanxi on ethical decision-making process of auditor’s: Evidence from China mainland
Authors: Liang, Xinqi 
Issue Date: 2020
Source: Liang, X. (2020). The influence of guanxi on ethical decision-making process of auditor’s: Evidence from China mainland [Unpublished bachelor's thesis]. Wenzhou-Kean University.
Abstract: The purpose of this study is to investigate the effect of guanxi on the auditor’s ethical decision in China mainland. This study adopts a qualitative method. Gathering data through in-depth interview of ten Chinese auditors working in accounting firms, representing ten samples based in Shanghai, Shenzhen, Hangzhou, and Beijing. Non-probability and purposive sampling techniques are used. The main findings show that there is a significant relationship between guanxi and auditor’s ethical decision, and guanxi has a negative influence on the auditor’s ethical decision. The results suggest that accounting firms should strengthen the management of auditor's professional ethics in China mainland, which can provide a platform for future research.
URI: https://hdl.handle.net/20.500.12540/351
Appears in Collections:Theses and Dissertations

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