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Au, Alan; Wong, Danny

doi:10.1023/a:1006117021164

Cited by 57 publications

(7 citation statements)

References 34 publications

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“…First of all, managers and employees must exercise their judgment carefully to manage situations when their Chinese colleagues and business partners are practicing guanxi. This and other studies (Au and Wong, 2000;Pederson and Wu, 2006) suggest that American business firms and CPA firms must provide particular appropriate corporate policies and conduct rules as guidelines when they are operating in a Confucian business environment. Many companies, for example, separate the functions of specifying, authorizing, purchasing, and inspecting to reduce the potential for the ''red envelope [used to convey gifts of cash in the Chinese culture]'' problem (Millington et al, 2005).…”

Section: Implications Of Guanxi For Business Practices and Ethicsmentioning

confidence: 67%

Guanxi and Business Ethics in Confucian Society Today: An Empirical Case Study in Taiwan

et al. 2008

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Section: Implications Of Guanxi For Business Practices and Ethicsmentioning

confidence: 67%

Guanxi and Business Ethics in Confucian Society Today: An Empirical Case Study in Taiwan

et al. 2008

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“…Chinese business people tend to perceive themselves as more culturally competent because they understand, appreciate, and successfully interact with people from different belief systems (Steidlmeier, 1999). Au and Wong (2000) claim cultural competence is largely reflected in the implementation of contracts. Cultural sensitivity requires in-depth knowledge of local customs.…”

Section: Business Etiquettementioning

confidence: 99%

Chinese social capital in a business context: the impact of business ethics, business etiquette and business orientation on relationship building and performance

Fam

Kadirov

Bardakçı

et al. 2022

EJIM

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This research explores the extent business ethics and etiquette influence relationship performance across the business relationship lifecycle. Based on a survey from 583 business people from several major Chinese business hubs, this research finds that business ethics and etiquette significantly influence relationship performance success. Dimensions of business ethics such as relationship fairness and relationship stability are found to be significantly associated with relationship performance at the growth and maintenance stages, respectively. Commitment/loyalty business etiquette protocols are found to be important at all stages of the business relationship lifecycle. Additionally, the study found that goal-oriented males and females are more likely to use business ethics and etiquette in comparison to apathy-driven males and females to build successful relationship performance.

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“…CMD studies relate to the ability of individuals to engage in higher levels of moral reasoning. In our study, nine articles examine the association between CMD and auditor ethical decision-making (Kerler and Killough, 2009; Schatzberg et al , 2005; Herron and Gilbertson, 2004; Jeffrey et al , 2004; Warming-Rasmussen and Windsor, 2003; Gul et al , 2003; Au and Wong, 2000; Sweeney and Roberts, 1997; Lampe and Finn, 1992). Six articles relate to ethical judgment, followed by behavior (two articles) and awareness (one article).…”

Section: Resultsmentioning

confidence: 99%

Wave after wave: unboxing 40 years of auditing ethics research

Mardawi

Seguí‐Mas

Tormo‐Carbó

2023

MEDAR

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Purpose To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field. Design/methodology/approach This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021. Findings The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research. Practical implications The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks. Originality/value All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

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Untitled

Cited by 57 publications

References 34 publications

Guanxi and Business Ethics in Confucian Society Today: An Empirical Case Study in Taiwan

Guanxi and Business Ethics in Confucian Society Today: An Empirical Case Study in Taiwan

Chinese social capital in a business context: the impact of business ethics, business etiquette and business orientation on relationship building and performance

Wave after wave: unboxing 40 years of auditing ethics research

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