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| Author: | Tsui, J. |
| Title: | Auditors' ethical reasoning: some audit conflict and cross cultural evidence |
| Journal: | International Journal of Accounting Education and Research
1996 : VOL. 31:1, p. 121-134 |
| Index terms: | ACCOUNTING EDUCATION ETHICS CULTURE |
| Language: | eng |
| 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. |
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