Abstract
This study examines the relationship between different levels of ethical reasoning and ethical behavior of Hong Kong auditors in an audit conflict situation. It tests the hypothesis that ethical reasoning scores for Hong Kong auditors will be lower than USA auditors on the basis of Hofstede's theory of cultural differences. Fifty experienced auditors from four Big Six CPA firms in Hong Kong who were administered the Defining Issues Test (DIT) participated in an experiment requiring them to make a decision on an auditor-client conflict situation. It was found that the higher the level of ethical reasoning, the lower the likelihood that the auditor would respond as acceding to the client's request. Higher levels of ethical reasoning were thus associated with more independent behavior. It was also found that P scores were significantly lower than the sample in USA thus suggesting that cultural differences could affect levels of ethical reasoning. Copyright © 1996 University of Illinois.
| Original language | English |
|---|---|
| Pages (from-to) | 121-133 |
| Journal | International Journal of Accounting |
| Volume | 31 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 1996 |
Bibliographical note
Publication details (e.g. title, author(s), publication statuses and dates) are captured on an “AS IS” and “AS AVAILABLE” basis at the time of record harvesting from the data source. Suggestions for further amendments or supplementary information can be sent to [email protected].Research Keywords
- Audit Conflict
- Culture
- Ethical Behavior
- Ethical Reasoning
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