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  1. Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China.Xingqiang Du, Liang Xiao & Yingjie Du - 2023 - Journal of Business Ethics 184 (2):391-426.
    Using the original information from the identification cards of CEOs and signing auditors to hand-collect the data on CEO–auditor dialect connectedness (_CADC_), we examine the effect of _CADC_ on audit opinion shopping (_AOS_), and further investigate the moderating effect of auditor reputation. Using a sample of Chinese listed firms during the period of 2007–2019, our findings reveal that the likelihood of _AOS_ is significantly higher for firms with _CADC_ than for their counterparts. This finding suggests that _CADC_ impairs auditor independence (...)
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  • Challenges to Professional Independence in a Relational Society: Accountants in China.Gina Xu & Steven Dellaportas - 2019 - Journal of Business Ethics 168 (2):415-429.
    This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...)
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