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  • Some Cross-Cultural Evidence on Ethical Reasoning

    Author(s)
    Tsui, Judy
    Windsor, Carolyn
    Griffith University Author(s)
    Windsor, Carolyn
    Year published
    2001
    Metadata
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    Abstract
    This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China including Hong Kong and The Chinese Mainland. Results ...
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    This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede''s Culture Theory predictions.
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    Journal Title
    Journal of Business Ethics
    Volume
    31
    DOI
    https://doi.org/10.1023/A:1010727320265
    Subject
    Business and Management
    Marketing
    Applied Ethics
    Publication URI
    http://hdl.handle.net/10072/3917
    Collection
    • Journal articles

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