Article2011

Guanxiand its influence on the judgments of Chinese auditors

Ying Han Fan · Gordon Francis Woodbine · Glennda Scully

39 citations0/0 files storedAsia Pacific Business Review

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Ethics in Business and Education Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

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 and 519 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.

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References

1997Motivation and Personality 1995Factor analysis in the development and refinement of clinical assessment instruments.1986A General Theory of Marketing Ethics 1996GUANXI: CONNECTIONS AS SUBSTITUTES FOR FORMAL INSTITUTIONAL SUPPORT.1996The handbook of Chinese psychology 1999The impact of improved auditor independence on audit market concentration in China 1999Guanxi Versus the Market: Ethics and Efficiency 1995The benefits of “Guanxi”: The value of relationships in developing the Chinese market

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