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Accounting ethics in Mainland China

In: Research Handbook on Accounting and Ethics

Author

Listed:
  • Zhongwei Huang
  • Daoguang Yang

Abstract

Research on accounting ethics in China has been burgeoning in recent decades. This chapter provides an overview of the institutional background and the academic research on accounting ethics in mainland China. It contains four sections. Section 1 describes the institutional background pertaining to accounting ethics in China, followed by a discussion on the perceived and the actual compliance with the code of ethics in Section 2. Section 3 reviews a collection of academic research that explores Taoism, Chinese Buddhism, Confucianism, Guanxi, and state ownership to provide insight into the factors shaping professional accountants’ compliance with accounting ethics. Section 4 concludes this chapter with some suggestions for future research.

Suggested Citation

  • Zhongwei Huang & Daoguang Yang, 2023. "Accounting ethics in Mainland China," Chapters, in: Marion Brivot & Charles H. Cho (ed.), Research Handbook on Accounting and Ethics, chapter 19, pages 283-298, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20458_19
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