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Guanxi and its influence on the judgments of Chinese auditors

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  • Ying Han Fan
  • Gordon Woodbine
  • Glennda Scully

Abstract

A major objective of this study is to develop a guanxi scale with two dimensions, favour-seeking guanxi and, for the first time, a rent-seeking guanxi, based on Ang and Leong's (2000) guanxi scale and Su and Littlefield's (2001) classifications of guanxi orientations. The relationship between Chinese auditors' guanxi orientations and their ethical judgments is also reported. A survey methodology was used in this study and 519 useable respondents were included. Results of this study show these two guanxi dimensions are relatively independent. It was also found that Chinese auditors' favour-seeking guanxi orientations were positively associated with their ethical judgments but their rent-seeking guanxi orientations negatively impacted on their ethical judgments.

Suggested Citation

  • Ying Han Fan & Gordon Woodbine & Glennda Scully, 2011. "Guanxi and its influence on the judgments of Chinese auditors," Asia Pacific Business Review, Taylor & Francis Journals, vol. 18(1), pages 83-97, February.
    • Handle: RePEc:taf:apbizr:v:18:y:2011:i:1:p:83-97
    DOI: 10.1080/13602381.2010.550124
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    Cited by:

    1. Ramanujam Nandini & Caivano Nicholas, 2016. "The BRIC Nations and the Anatomy of Economic Development: The Core Tenets of Rule of Law," The Law and Development Review, De Gruyter, vol. 9(2), pages 269-320, December.

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