A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements
Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are compared wit...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Emerald Group Publishing Limited
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/46445 |