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• W3200900846 abstract "This study aims to investigate the personal and social influences on Chinese auditors’ intentions to accept unethical engagements when faced with ethical dilemmas. The theory of reasoned action (TRA) is employed as the theoretical basis for the investigation. Personal factors (i.e. ethical ideologies) and social factors (i.e. Chinese interpersonal relationships, termed guanxi) are included in the TRA model to examine auditors’ intentions. A survey methodology is utilised in this study. The results from a sample of 306 auditors from several cities in China show that auditors’ idealism is positively associated with their attitudes towards the rejection of questionable engagements; conversely, relativism is negatively associated with their attitudes towards the rejection of questionable engagements. In addition, auditors’ guanxi orientations (i.e. favour-seeking and rent-seeking) are negatively associated with subjective norms, which suggests that auditors are aware that their close personal relationships with clients could be in conflict with their colleagues’ or supervisors’ expectations. In the further tests, this study controls for the effects of gender and region on auditors’ ethical intentions. The results indicate that female auditors may be more sensitive to ethical issues than male auditors, and auditors in southern China might adopt a more independent and fair perspective when confronted with ethical dilemmas. The findings can help managers better understand personal and social factors that influence their employees’ moral reasoning and adopt proper measures to enhance auditors’ ethical intentions." @default.
• W3200900846 created "2021-09-27" @default.
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• W3200900846 date "2021-09-19" @default.
• W3200900846 modified "2023-09-28" @default.
• W3200900846 title "The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements" @default.
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• W3200900846 doi "https://doi.org/10.1080/01559982.2021.1975615" @default.
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