A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students
Author
Abstract
Suggested Citation
DOI: 10.1007/s10551-007-9571-5
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Tsui, Judy S. L., 1996. "Auditors' ethical reasoning: Some audit conflict and cross cultural evidence," The International Journal of Accounting, Elsevier, vol. 31(1), pages 121-133.
- Jeffrey R. Cohen & Nonna Martinov Bennie, 2006. "The Applicability of a Contingent Factors Model to Accounting Ethics Research," Journal of Business Ethics, Springer, vol. 68(1), pages 1-18, September.
- David A Ralston & Carolyn P Egri & Sally Stewart & Robert H Terpstra & Yu Kaicheng, 1999. "Doing Business in the 21st Century with the New Generation of Chinese Managers: A Study of Generational Shifts in Work Values in China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 30(2), pages 415-427, June.
- Harry G Barkema & Freek Vermeulen, 1997. "What Differences in the Cultural Backgrounds of Partners Are Detrimental for International Joint Ventures?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 28(4), pages 845-864, December.
- Fisher, Robert J, 1993. "Social Desirability Bias and the Validity of Indirect Questioning," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 20(2), pages 303-315, September.
- Cohen, Jeffrey R. & Pant, Laurie W. & Sharp, David J., 1996. "A methodological note on cross-cultural accounting ethics research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 55-66.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
- Ran Zhang & Zabihollah Rezaee & Jigao Zhu, 2010. "Corporate Philanthropic Disaster Response and Ownership Type: Evidence from Chinese Firms’ Response to the Sichuan Earthquake," Journal of Business Ethics, Springer, vol. 91(1), pages 51-63, January.
- Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
- Dilek Nayir & Christian Herzig, 2012. "Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing," Journal of Business Ethics, Springer, vol. 107(2), pages 197-213, May.
- Yongmei Liu & Sixuan Chen & Chris Bell & Justin Tan, 2020. "How Do Power and Status Differ in Predicting Unethical Decisions? A Cross-National Comparison of China and Canada," Journal of Business Ethics, Springer, vol. 167(4), pages 745-760, December.
- Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
- Robert Peterson & Gerald Albaum & Dwight Merunka & Jose Munuera & Scott Smith, 2010. "Effects of Nationality, Gender, and Religiosity on Business-Related Ethicality," Journal of Business Ethics, Springer, vol. 96(4), pages 573-587, November.
- Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
- Knowles, Robin L & Pacheco Paredes, Angel Arturo, 2023. "International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
- Peter Mudrack & E. Mason, 2013. "Ethical Judgments: What Do We Know, Where Do We Go?," Journal of Business Ethics, Springer, vol. 115(3), pages 575-597, July.
- Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence, 2020. "Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Peter Mudrack & E. Mason, 2013. "Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments," Journal of Business Ethics, Springer, vol. 118(3), pages 639-653, December.
- Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
- Juelin Yin & Ali Quazi, 2018. "Business Ethics in the Greater China Region: Past, Present, and Future Research," Journal of Business Ethics, Springer, vol. 150(3), pages 815-835, July.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
- Kalle Pajunen & Liang Fang, 2013. "Dialectical tensions and path dependence in international joint venture evolution and termination," Asia Pacific Journal of Management, Springer, vol. 30(2), pages 577-600, June.
- Buck, Trevor & Liu, Xiaohui & Ott, Ursula, 2010. "Long-term orientation and international joint venture strategies in modern China," International Business Review, Elsevier, vol. 19(3), pages 223-234, June.
- Martin Obschonka & Mingjie Zhou & Yixin Zhou & Jianxin Zhang & Rainer K. Silbereisen, 2019. "“Confucian” traits, entrepreneurial personality, and entrepreneurship in China: a regional analysis," Small Business Economics, Springer, vol. 53(4), pages 961-979, December.
- Ariño, Africa & García-Canal, Esteban & Valdes, Ana, 1999. "Longevity of strategic alliances between competitors: A dynamic value creation approach," IESE Research Papers D/404, IESE Business School.
- Dasí-Rodríguez, Sonia & Pardo-del-Val, Manuela, 2015. "Seeking partners in international alliances: The influence of cultural factors," Journal of Business Research, Elsevier, vol. 68(7), pages 1522-1526.
- Anthony Goerzen & Stephen Sapp & Andrew Delios, 2010. "Investor Response to Environmental Risk in Foreign Direct Investment," Management International Review, Springer, vol. 50(6), pages 683-708, December.
- Sweldens, Steven & Puntoni, Stefano & Paolacci, Gabriele & Vissers, Maarten, 2014. "The bias in the bias: Comparative optimism as a function of event social undesirability," Organizational Behavior and Human Decision Processes, Elsevier, vol. 124(2), pages 229-244.
- Naresh Khatri, 2009. "Consequences of Power Distance Orientation in Organisations," Vision, , vol. 13(1), pages 1-9, January.
- Mr Clive Boddy & Mr Derek Bond & Dr Elaine Ramsey, 2010.
"Projective Techniques Are they a Victim of Clashing Paradigms,"
Accounting, Finance and Economics Research Group Working Papers
1, Ulster Business School.
- Bond, Derek & Ramsey, Elaine & Boddy, Clive R., 2011. "Projective techniques: Are they a victim of clashing paradigms?," MPRA Paper 33331, University Library of Munich, Germany.
- Tingting He & Paul R. Jackson, 2015. "Empirical Study of Trust in Chinese Organizations: Joint Venture versus State-Owned Enterprise," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 139-166, June.
- Frode Alfnes & Chengyan Yue & Helen H. Jensen, 2010.
"Cognitive dissonance as a means of reducing hypothetical bias,"
European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 37(2), pages 147-163, June.
- Frode Alfnes & Chengyan Yue & Helen H. Jensen, 2009. "Cognitive Dissonance as a Means of Reducing Hypothetical Bias," Center for Agricultural and Rural Development (CARD) Publications 09-wp486, Center for Agricultural and Rural Development (CARD) at Iowa State University.
- Alfnes, Frode & Yue, Chengyan & Jensen, Helen H., 2010. "Cognitive Dissonance As a Means of Reducing Hypothetical Bias," Staff General Research Papers Archive 31300, Iowa State University, Department of Economics.
- Alfnes, Frode & Yue, Chengyan & Jensen, Helen H., 2010. "Cognitive dissonance as a means of reducing hypothetical bias," ISU General Staff Papers 201001010800001507, Iowa State University, Department of Economics.
- Ruvio, Ayalla A. & Shoham, Aviv, 2016. "Consumer arrogance: Scale development and validation," Journal of Business Research, Elsevier, vol. 69(10), pages 3989-3997.
- Jie, Yun, 2020. "Responding to requests for help: Effects of payoff schemes with small monetary units," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 88(C).
- Datta Gupta, Nabanita & Lausten, Mette & Pozzoli, Dario, 2012.
"Does Mother Know Best? Parental Discrepancies in Assessing Child Functioning,"
IZA Discussion Papers
6962, Institute of Labor Economics (IZA).
- Nabanita Datta Gupta & Mette Lausten & Dario Pozzoli, 2012. "Does Mother Know Best? Parental Discrepancies in Assessing Child Functioning," Economics Working Papers 2012-24, Department of Economics and Business Economics, Aarhus University.
- Gabriel, Andreas & Rombach, Meike & Wieser, Hannah & Bitsch, Vera, 2021. "Got waste: knowledge, behavior and self-assessment on food waste of university students in Germany," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 24(6), February.
- Gamble, Jos, 2006. "Introducing Western-style HRM practices to China: Shopfloor perceptions in a British multinational," Journal of World Business, Elsevier, vol. 41(4), pages 328-343, December.
- Ana León-Gómez & José Manuel Santos-Jaén & Daniel Ruiz-Palomo & Mercedes Palacios-Manzano, 2022. "Disentangling the impact of ICT adoption on SMEs performance: the mediating roles of corporate social responsibility and innovation," Oeconomia Copernicana, Institute of Economic Research, vol. 13(3), pages 831-866, September.
- Carvalho, Sergio W. & Fazel, Hesham & Trifts, Valerie, 2018. "Transgressing a group value in a transcultural experience: Immigrants' affective response to perceived social identity threats," Journal of Business Research, Elsevier, vol. 91(C), pages 326-333.
- Evan, Tomáš & Holý, Vladimír, 2023. "Cultural diversity and its impact on governance," Socio-Economic Planning Sciences, Elsevier, vol. 89(C).
More about this item
Keywords
cognitive moral development; deliberative reasoning; multidimensional ethics scale; ethical decisions;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:82:y:2008:i:1:p:189-211. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.