Culture and gender effects on ethical reasoning in an auditing context : a comparison of Canada and mainland China

dc.contributor.authorGe, Lin
dc.contributor.authorUniversity of Lethbridge. Faculty of Management
dc.contributor.supervisorThomas, Stuart
dc.contributor.supervisorKopp, Lori
dc.date.accessioned2008-02-28T21:12:35Z
dc.date.available2008-02-28T21:12:35Z
dc.date.issued2004
dc.descriptionix, 69 leaves ; 29 cm.en
dc.description.abstractThis study investigated culture and gender effects on ethical reasoning in an auditing context using Kohlberg’s (1969) cognitive moral development theory in conjunction with Hofstede’s culture theory (1980, 2001). The study was conducted using Canadian (71) and Mainland Chinese (64) final year undergraduate accounting students. The results indicated that Canadian accounting students had significantly higher ethical reasoning levels than Mainland Chinese accounting students. This suggests that cultural differences affect ethical reasoning in an auditing context. The difference in ethical reasoning scores between Canadian males and females was not significantly different from the difference between Chinese males and females.en
dc.identifier.urihttps://hdl.handle.net/10133/602
dc.language.isoen_USen
dc.publisherLethbridge, Alta. : University of Lethbridge, Faculty of Management, 2004en
dc.publisher.facultyManagementen
dc.relation.ispartofseriesProject (University of Lethbridge. Faculty of Management)en
dc.subjectAuditing -- Canada -- Moral and ethical aspectsen
dc.subjectAuditing -- China -- Moral and ethical aspectsen
dc.subjectAuditing -- Canada -- Cross-cultural studiesen
dc.subjectAuditing -- China -- Cross-cultural studiesen
dc.titleCulture and gender effects on ethical reasoning in an auditing context : a comparison of Canada and mainland Chinaen
dc.typeProjecten
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