Ethical climate, organizational‐professional conflict and organizational commitment

William E. Shafer

83 citations0/0 files storedAccounting Auditing & Accountability Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Job Satisfaction and Organizational Behavior Accounting and Financial Management

Abstract

Purpose The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational‐professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms. Design/methodology/approach The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People's Republic of China. Findings Certain dimensions of the perceived ethical climate are significantly related to OPC, and to affective OC. As anticipated, there was also a strong negative relationship between OPC and OC. There was no clear pattern of differences in the perceived ethical climates in local and international CPA firms. Impression management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors bias their reports of these variables in a socially desirable fashion. Originality/value To our knowledge, this is the first study to address the relationship between ethical climate and OPC, and the first to examine OPC and OC among auditors in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC, suggesting that future research on OPC should place more emphasis on organizational characteristics. In addition, the apparent tendency of auditors to bias their reports of OPC, OC, and ethical climate stresses the importance of controlling for social desirability response bias in surveys of professional accountants.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 83 citations exist upstream.

References

1990A review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment.1996PERSON‐ORGANIZATION FIT: AN INTEGRATIVE REVIEW OF ITS CONCEPTUALIZATIONS, MEASUREMENT, AND IMPLICATIONS 1991PEOPLE AND ORGANIZATIONAL CULTURE: A PROFILE COMPARISON APPROACH TO ASSESSING PERSON-ORGANIZATION FIT 1983Concepts of Culture and Organizational Analysis 1991Measurement and Control of Response Bias 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model 1991Measures of Personality and Social Psychological Attitudes 1984Two-component models of socially desirable responding.

Cited by

2011Employee Organizational Citizenship Behaviour: The Direct and Indirect Impact of Ethical Leadership 2020Audit Firm Culture: Recent Developments and Trends in the Literature 2011Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China 2014The Effects of Organizational Justice and Ethical Climate on Perceived Work Related Stress 2018Twenty Years of Accounting and Finance Research on the Chinese Capital Market

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.