메뉴 건너뛰기




Volumn 33, Issue 7-8, 2008, Pages 825-835

Ethical climate in Chinese CPA firms

Author keywords

[No Author keywords available]

Indexed keywords


EID: 53949103304     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2007.08.002     Document Type: Article
Times cited : (75)

References (39)
  • 1
    • 0000077327 scopus 로고
    • A social-psychological investigation into perceptions of tax evasion
    • Arrington C.E., and Reckers P.M.J. A social-psychological investigation into perceptions of tax evasion. Accounting and Business Research Summer (1985) 163-176
    • (1985) Accounting and Business Research , Issue.Summer , pp. 163-176
    • Arrington, C.E.1    Reckers, P.M.J.2
  • 2
    • 0042926962 scopus 로고    scopus 로고
    • An examination of moral development within public accounting by gender, staff level, and firm
    • Bernardi R.A., and Arnold Sr. D.F. An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research (1997) 653-658
    • (1997) Contemporary Accounting Research , pp. 653-658
    • Bernardi, R.A.1    Arnold Sr., D.F.2
  • 3
    • 3042623797 scopus 로고    scopus 로고
    • Testing the "Inverted-U" phenomenon in moral development on recently promoted senior managers and partners
    • Bernardi R.A., and Arnold Sr. D.F. Testing the "Inverted-U" phenomenon in moral development on recently promoted senior managers and partners. Contemporary Accounting Research (2004) 353-367
    • (2004) Contemporary Accounting Research , pp. 353-367
    • Bernardi, R.A.1    Arnold Sr., D.F.2
  • 4
    • 31644437097 scopus 로고    scopus 로고
    • Using cultural audits to assess tone at the top
    • Castellano J.F., and Lightle S.S. Using cultural audits to assess tone at the top. The CPA Journal February (2005) 6-11
    • (2005) The CPA Journal , Issue.February , pp. 6-11
    • Castellano, J.F.1    Lightle, S.S.2
  • 5
    • 84986129882 scopus 로고    scopus 로고
    • The development of auditing standards and the certified public accounting profession in China
    • Cooper B.J., Chow L., and Wei T.Y. The development of auditing standards and the certified public accounting profession in China. Managerial Auditing Journal 17 (2002) 383-389
    • (2002) Managerial Auditing Journal , vol.17 , pp. 383-389
    • Cooper, B.J.1    Chow, L.2    Wei, T.Y.3
  • 6
    • 0001292540 scopus 로고
    • The ethical climate questionnaire: An assessment of its development and validity
    • Cullen J.B., Victor B., and Bronson J.W. The ethical climate questionnaire: An assessment of its development and validity. Psychological Reports 73 (1993) 667-674
    • (1993) Psychological Reports , vol.73 , pp. 667-674
    • Cullen, J.B.1    Victor, B.2    Bronson, J.W.3
  • 7
    • 0035846459 scopus 로고    scopus 로고
    • The effect of organizational culture and ethical orientation on accountants' ethical judgments
    • Douglas P.C., Davidson R.A., and Schwartz B.N. The effect of organizational culture and ethical orientation on accountants' ethical judgments. Journal of Business Ethics 34 (2001) 101-121
    • (2001) Journal of Business Ethics , vol.34 , pp. 101-121
    • Douglas, P.C.1    Davidson, R.A.2    Schwartz, B.N.3
  • 9
    • 53949090465 scopus 로고    scopus 로고
    • Creating an ethical culture
    • Gebler D. Creating an ethical culture. Strategic Finance May (2006) 29-34
    • (2006) Strategic Finance , Issue.May , pp. 29-34
    • Gebler, D.1
  • 11
    • 0002785315 scopus 로고
    • Professionalization and bureaucratization
    • Hall R. Professionalization and bureaucratization. American Sociological Review 33 (1968) 92-104
    • (1968) American Sociological Review , vol.33 , pp. 92-104
    • Hall, R.1
  • 12
    • 0036327765 scopus 로고    scopus 로고
    • Morality and the market in China: some contemporary views
    • Hanafin J.J. Morality and the market in China: some contemporary views. Business Ethics Quarterly 12 (2002) 1-18
    • (2002) Business Ethics Quarterly , vol.12 , pp. 1-18
    • Hanafin, J.J.1
  • 17
    • 0000888507 scopus 로고
    • A survey of ethical behavior in the accounting profession
    • Loeb S.E. A survey of ethical behavior in the accounting profession. Journal of Accounting Research (1971) 287-306
    • (1971) Journal of Accounting Research , pp. 287-306
    • Loeb, S.E.1
  • 18
    • 85014148330 scopus 로고    scopus 로고
    • Lu X., and Enderle G. (Eds), Palgrave Macmillan, New York
    • In: Lu X., and Enderle G. (Eds). Developing business ethics in China (2006), Palgrave Macmillan, New York
    • (2006) Developing business ethics in China
  • 19
    • 33750901479 scopus 로고    scopus 로고
    • Continuities and extensions of ethical climate theory: a meta-analytic review
    • Martin K.D., and Cullen J.B. Continuities and extensions of ethical climate theory: a meta-analytic review. Journal of Business Ethics 69 (2006) 175-194
    • (2006) Journal of Business Ethics , vol.69 , pp. 175-194
    • Martin, K.D.1    Cullen, J.B.2
  • 21
    • 0001915141 scopus 로고
    • Measurement and control of response bias
    • Robinson J.P., Shaver P.R., and Wrightsman L. (Eds), Academic Press, New York
    • Paulhus D.L. Measurement and control of response bias. In: Robinson J.P., Shaver P.R., and Wrightsman L. (Eds). Measures of social-psychological attitudes (1989), Academic Press, New York 17-59
    • (1989) Measures of social-psychological attitudes , pp. 17-59
    • Paulhus, D.L.1
  • 22
    • 84984260909 scopus 로고
    • Auditor underreporting of time and moral reasoning: An experimental lab study
    • Ponemon L. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research (1992) 171-211
    • (1992) Contemporary Accounting Research , pp. 171-211
    • Ponemon, L.1
  • 23
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialization in accounting
    • Ponemon L. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society (1992) 239-258
    • (1992) Accounting, Organizations and Society , pp. 239-258
    • Ponemon, L.1
  • 24
    • 84986976556 scopus 로고
    • Organizational climate: An essay
    • Schneider B. Organizational climate: An essay. Personnel Psychology 28 (1975) 447-479
    • (1975) Personnel Psychology , vol.28 , pp. 447-479
    • Schneider, B.1
  • 25
    • 0002680218 scopus 로고
    • Local-cosmopolitan and bureaucratic perceptions in public accounting firms
    • Schroeder R.G., and Imdieke L.F. Local-cosmopolitan and bureaucratic perceptions in public accounting firms. Accounting, Organizations and Society (1977) 39-45
    • (1977) Accounting, Organizations and Society , pp. 39-45
    • Schroeder, R.G.1    Imdieke, L.F.2
  • 26
    • 0000585074 scopus 로고
    • The effects of auditors' ethical orientation on commitment and ethical sensitivity
    • Shaub M.K., Finn D.W., and Munter P. The effects of auditors' ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting 5 (1993) 145-169
    • (1993) Behavioral Research in Accounting , vol.5 , pp. 145-169
    • Shaub, M.K.1    Finn, D.W.2    Munter, P.3
  • 27
    • 0000472274 scopus 로고
    • Concepts of culture and organizational analysis
    • Smircich L. Concepts of culture and organizational analysis. Administrative Science Quarterly 28 (1983) 339-358
    • (1983) Administrative Science Quarterly , vol.28 , pp. 339-358
    • Smircich, L.1
  • 28
    • 0141860151 scopus 로고    scopus 로고
    • Moral atmosphere and moral influence under China's network capitalism
    • Snell R., and Tseng T.S. Moral atmosphere and moral influence under China's network capitalism. Organization Studies 23 (2002) 449-478
    • (2002) Organization Studies , vol.23 , pp. 449-478
    • Snell, R.1    Tseng, T.S.2
  • 30
    • 0346982475 scopus 로고    scopus 로고
    • Issues in the development of the accounting profession in China
    • Tang Y. Issues in the development of the accounting profession in China. China Accounting and Finance Review 1 (1999) 21-36
    • (1999) China Accounting and Finance Review , vol.1 , pp. 21-36
    • Tang, Y.1
  • 31
    • 0038808943 scopus 로고    scopus 로고
    • Bumpy road leading to internationalization: A review of accounting development in China
    • Tang Y. Bumpy road leading to internationalization: A review of accounting development in China. Accounting Horizons 14 (2000) 93-102
    • (2000) Accounting Horizons , vol.14 , pp. 93-102
    • Tang, Y.1
  • 32
    • 0000591376 scopus 로고
    • Ethical decision making in organizations: A person-situation interactionist model
    • Treviño L.K. Ethical decision making in organizations: A person-situation interactionist model. The Academy of Management Review 11 (1986) 601-617
    • (1986) The Academy of Management Review , vol.11 , pp. 601-617
    • Treviño, L.K.1
  • 33
    • 0000958907 scopus 로고    scopus 로고
    • The ethical context in organizations: Influences on employee attitudes and behaviors
    • Treviño L.K., Butterfield K.D., and McCabe D.L. The ethical context in organizations: Influences on employee attitudes and behaviors. Business Ethics Quarterly 8 (1998) 447-476
    • (1998) Business Ethics Quarterly , vol.8 , pp. 447-476
    • Treviño, L.K.1    Butterfield, K.D.2    McCabe, D.L.3
  • 34
    • 0029687699 scopus 로고    scopus 로고
    • Auditors' behavior in an audit conflict situation: A research note on the role of locus of control and ethical reasoning
    • Tsui J.S.L., and Gul F.A. Auditors' behavior in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting, Organizations and Society (1996) 41-51
    • (1996) Accounting, Organizations and Society , pp. 41-51
    • Tsui, J.S.L.1    Gul, F.A.2
  • 36
    • 84936094829 scopus 로고
    • The organizational bases of ethical work climates
    • Victor B., and Cullen J.B. The organizational bases of ethical work climates. Administrative Science Quarterly 33 (1988) 101-125
    • (1988) Administrative Science Quarterly , vol.33 , pp. 101-125
    • Victor, B.1    Cullen, J.B.2
  • 38
    • 33846671694 scopus 로고    scopus 로고
    • Measuring ethical climate risk
    • Waring C.G. Measuring ethical climate risk. Internal Auditor December (2004) 71-75
    • (2004) Internal Auditor , Issue.December , pp. 71-75
    • Waring, C.G.1
  • 39
    • 0000295644 scopus 로고
    • The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence
    • Windsor C.A., and Ashkanasy N.M. The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. Accounting, Organizations and Society (1995) 701-720
    • (1995) Accounting, Organizations and Society , pp. 701-720
    • Windsor, C.A.1    Ashkanasy, N.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.