How ethical leadership cultivates healthy guanxi to enhance OCB in China

C Ko, J Ma, M Kang, AS English… - Asia Pacific Journal of …, 2017 - Wiley Online Library
Ethical leadership has been documented as a critical factor influencing employee behavior.
This study aims to expand on previous research by investigating how ethical leadership …

A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements

Y Han Fan, G Woodbine, W Cheng - Asian Review of Accounting, 2013 - emerald.com
Purpose–The purpose of this paper is to further extend research (Fan et al., 2012a)
examining the attitudes of Chinese certified public accountants with respect to …

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework

Y Han Fan, G Woodbine, G Scully - Managerial Auditing Journal, 2014 - emerald.com
Purpose–The purpose of this study is to determine how Western business practitioners,
specifically Australian accounting professionals, identify with the Chinese value concept of …

Accounting Students' Ethical Awareness and Ability to Make Ethical Decisions.

FRR Anggraini, FAJ Siswanto, N Dewi - Anatolian Journal of Education, 2020 - ERIC
Accountants, like any other occupations, need to comply with several ethics in accounting
profession in order to carry out their job properly. This study is obtained by a survey method …

[HTML][HTML] Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis

MM Kasaei, F Mohammadrezaei… - Financial …, 2023 - jfak.journals.ikiu.ac.ir
Purpose: This study investigates the phenomenon of relationship-oriented strategies in the
audit market of Iran and identifies the various forms of strategies used by audit firms to build …

The relationships of personal, social and demographic factors on Chinese auditors' intentions to accept unethical engagements

R Jiang, YH Fan, G Scully, X Jing - Accounting Forum, 2021 - Taylor & Francis
This study aims to investigate the personal and social influences on Chinese auditors'
intentions to accept unethical engagements when faced with ethical dilemmas. The theory of …

[PDF][PDF] Justice and Guanxi in Hiring: Fairness Reactions of US and Chinese Students

JD Lilly, M Virick, AL Simmons… - Journal of Behavioral …, 2022 - jbam.scholasticahq.com
This study investigated cross-cultural perceptions of justice between US and Chinese
students. The experimental design included four allocation rules along with conditions of …

Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence

G Taylor, YH Fan, YY Tan - eJTR, 2015 - HeinOnline
This study examines the effects of guanxi and audit independence on the corporate tax
aggressiveness of Chinese firms. Based on a survey completed by 174 respondents in …

An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations

R Jiang - 2018 - espace.curtin.edu.au
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 …

Accountants' Perspectives and Experiences of the Need to Include Ethics Courses in Accounting Education and Curriculum

D Eddy - 2018 - search.proquest.com
The specific problem addressed by this study was the need to examine the perspectives of
accountants on the inclusion of social responsibility and ethics courses in accounting …