Led by a series of internal audit ideas, such as ideas on service, resources, system, information and control, universities should optimize internal audit methods and internal audit mentality, strengthen emotion management and set up a perfect
Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation.
Chinese Auditors' Ethical Behavior in an Audit Conflict Situation
This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors' ethical behavior in an audit conflict situation.
Accountability of Chinese accounting industry is under severe attack by numerous media exposures on accounting scandals of some public companies,and consequently,the quality of auditing is questioned. Reasons behind are analyzed in terms of auditing conflicts,and the ideas for further improvements are put forward.