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| Author: | Jeffrey, C. Weatherholt, N. Lo, S. |
| Title: | Ethical development, professional commitment and rule observance attitudes: a study of auditors in Taiwan |
| Journal: | International Journal of Accounting
1996 : VOL. 31:3, p. 365-380 |
| Index terms: | INTERNATIONAL ACCOUNTING DEVELOPMENT |
| Language: | eng |
| Abstract: | Professional commitment, ethical development, and attitudes towards following rules for auditors in Taiwan are examined. Taiwanese accountants exhibit relatively high professional commitment, and commitment increases with rank. Accountants with high professional commitment perceive rule observance as more important than do accountants with low commitment. Accountants who perceived rule observance as important were primarily reasoning at conventional level of moral development, while accountants who perceived rule observance as less important were reasoning at postconventional levels. |
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