Guanxi and its influence on the judgements of Chinese auditors
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 Chines...
| Main Authors: | , , |
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| Format: | Journal Article |
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Routledge
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/30552 |
| _version_ | 1848753121004617728 |
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| author | Scully, Glennda Woodbine, Gordon Fan, Ying Han |
| author_facet | Scully, Glennda Woodbine, Gordon Fan, Ying Han |
| author_sort | Scully, Glennda |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 and519 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. |
| first_indexed | 2025-11-14T08:19:28Z |
| format | Journal Article |
| id | curtin-20.500.11937-30552 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:19:28Z |
| publishDate | 2012 |
| publisher | Routledge |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-305522017-09-13T16:07:34Z Guanxi and its influence on the judgements of Chinese auditors Scully, Glennda Woodbine, Gordon Fan, Ying Han guanxi ethical judgments PRC audit China Chinese auditors 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 and519 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. 2012 Journal Article http://hdl.handle.net/20.500.11937/30552 10.1080/13602381.2010.550124 Routledge restricted |
| spellingShingle | guanxi ethical judgments PRC audit China Chinese auditors Scully, Glennda Woodbine, Gordon Fan, Ying Han Guanxi and its influence on the judgements of Chinese auditors |
| title | Guanxi and its influence on the judgements of Chinese auditors |
| title_full | Guanxi and its influence on the judgements of Chinese auditors |
| title_fullStr | Guanxi and its influence on the judgements of Chinese auditors |
| title_full_unstemmed | Guanxi and its influence on the judgements of Chinese auditors |
| title_short | Guanxi and its influence on the judgements of Chinese auditors |
| title_sort | guanxi and its influence on the judgements of chinese auditors |
| topic | guanxi ethical judgments PRC audit China Chinese auditors |
| url | http://hdl.handle.net/20.500.11937/30552 |