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

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dc.contributor.advisor Thomas, Stuart
dc.contributor.advisor Kopp, Lori
dc.contributor.author Ge, Lin
dc.contributor.author University of Lethbridge. Faculty of Management
dc.date.accessioned 2008-02-28T21:12:35Z
dc.date.available 2008-02-28T21:12:35Z
dc.date.issued 2004
dc.identifier.uri http://hdl.handle.net/10133/602
dc.description ix, 69 leaves ; 29 cm. en
dc.description.abstract This 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.language.iso en_US en
dc.publisher Lethbridge, Alta. : University of Lethbridge, Faculty of Management, 2004 en
dc.relation.ispartofseries Project (University of Lethbridge. Faculty of Management) en
dc.subject Auditing -- Canada -- Moral and ethical aspects en
dc.subject Auditing -- China -- Moral and ethical aspects en
dc.subject Auditing -- Canada -- Cross-cultural studies en
dc.subject Auditing -- China -- Cross-cultural studies en
dc.title Culture and gender effects on ethical reasoning in an auditing context : a comparison of Canada and mainland China en
dc.type Technical Report en
dc.publisher.faculty Management en

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