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dc.contributor.authorTsui, Judy
dc.contributor.authorWindsor, Carolyn
dc.contributor.editorAstrid Huizer
dc.date.accessioned2017-05-03T13:31:10Z
dc.date.available2017-05-03T13:31:10Z
dc.date.issued2001
dc.date.modified2010-07-27T07:18:22Z
dc.identifier.issn01674544
dc.identifier.doi10.1023/A:1010727320265
dc.identifier.urihttp://hdl.handle.net/10072/3917
dc.description.abstractThis 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherKluwer Academic Publishers
dc.publisher.placeNetherlands
dc.relation.ispartofpagefrom143
dc.relation.ispartofpageto150
dc.relation.ispartofjournalJournal of Business Ethics
dc.relation.ispartofvolume31
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchMarketing
dc.subject.fieldofresearchApplied Ethics
dc.subject.fieldofresearchcode1503
dc.subject.fieldofresearchcode1505
dc.subject.fieldofresearchcode2201
dc.titleSome Cross-Cultural Evidence on Ethical Reasoning
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2001
gro.hasfulltextNo Full Text
gro.griffith.authorWindsor, Carolyn


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