An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations
This thesis attempts to construct a model to investigate Chinese auditor’s intentions and their ethical decision-making within audit-client context, based on Ajzen’s Theory of Planned Behavior and Kleinman and Palmon’s micro-level model. The differences in ethical decision-making between Chinese aud...
| Main Author: | |
|---|---|
| Format: | Thesis |
| Published: |
Curtin University
2018
|
| Online Access: | http://hdl.handle.net/20.500.11937/73576 |
| _version_ | 1848763048526872576 |
|---|---|
| author | Jiang, Ruchuan |
| author_facet | Jiang, Ruchuan |
| author_sort | Jiang, Ruchuan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis attempts to construct a model to investigate Chinese auditor’s intentions and their ethical decision-making within audit-client context, based on Ajzen’s Theory of Planned Behavior and Kleinman and Palmon’s micro-level model. The differences in ethical decision-making between Chinese auditors with various backgrounds are also investigated. The findings can help stakeholders understand Chinese auditor’s ethical decision-making, and provide regulators with empirical evidence for adopting appropriate measures for enhancing Chinese auditor’s moral reasoning levels. |
| first_indexed | 2025-11-14T10:57:16Z |
| format | Thesis |
| id | curtin-20.500.11937-73576 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:57:16Z |
| publishDate | 2018 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-735762019-02-11T06:47:14Z An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations Jiang, Ruchuan This thesis attempts to construct a model to investigate Chinese auditor’s intentions and their ethical decision-making within audit-client context, based on Ajzen’s Theory of Planned Behavior and Kleinman and Palmon’s micro-level model. The differences in ethical decision-making between Chinese auditors with various backgrounds are also investigated. The findings can help stakeholders understand Chinese auditor’s ethical decision-making, and provide regulators with empirical evidence for adopting appropriate measures for enhancing Chinese auditor’s moral reasoning levels. 2018 Thesis http://hdl.handle.net/20.500.11937/73576 Curtin University fulltext |
| spellingShingle | Jiang, Ruchuan An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title | An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title_full | An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title_fullStr | An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title_full_unstemmed | An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title_short | An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations |
| title_sort | investigation of the moral intentions of chinese auditors: conflicts associated with maintaining independence in auditor–client relationship situations |
| url | http://hdl.handle.net/20.500.11937/73576 |