#3124. The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements

February 2027publication date
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Journal’s subject area:
Finance;
Accounting;
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Abstract:
This study aims to examine the personal and social influences on the intentions of Chinese auditors to agree to unethical commitments when faced with ethical dilemmas. The results of a sample of 306 auditors from several cities in China show that auditors idealism is positively related to their attitudes towards avoiding dubious commitments; conversely, relativism is negatively related to their attitudes towards giving up dubious commitments.
Keywords:
ethical ideologies; gender; region; Theory of reasoned action

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