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  1. The relationship amongst ethical position, religiosity and self-identified culture in student nurses.Jane H. White, Anne Griswold Peirce & William Jacobowitz - 2019 - Nursing Ethics 26 (7-8):2398-2412.
    Background/purpose:Research from other disciplines demonstrates that ethical position, idealism, or relativism predicts ethical decision-making. Individuals from diverse cultures ascribe to various religious beliefs and studies have found that religiosity and culture affect ethical decision-making. Moreover, little literature exists regarding undergraduate nursing students’ ethical position; no studies have been conducted in the United States on students’ ethical position, their self-identified culture, and intrinsic religiosity despite an increase in the diversity of nursing students across the United States.Participants and Research Context Objectives:The study’s (...)
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  • Ownership structure and auditor choice: evidence from Chinese listed firms.Noel W. Leung & Junxia Liu - 2015 - Asian Journal of Business Ethics 4 (2):163-185.
    In this study, we examine the association between the ownership structure of Chinese listed firms and their audit choices among the Big 4, Second-tier, and Other firms between 2007 and 2012. The market share of the Big 4 firms in China was relatively low, while that of the Second-tier firms increasing during the sample period. Although there is little evidence to indicate that the audit quality of the Second-tier firms is not comparable to that of the Big 4 firms in (...)
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  • Moral reasoning of Chinese accounting students and practitioners.George Lan, He Zhang, Jianan Cao & Meng Bai - 2019 - Asian Journal of Business Ethics 8 (2):155-171.
    This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...)
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  • Influence of emotional intelligence, ethical climates, and corporate ethical values on ethical judgment of Malaysian auditors.Suhaiza Ismail - 2015 - Asian Journal of Business Ethics 4 (2):147-162.
    The present study attempts to investigate the effect of emotional intelligence, corporate ethical values, and ethical climates on the ethical judgment of auditors in Malaysia. The study used a questionnaire survey comprising instruments on emotional intelligence, 483, 2004), corporate ethical values, 339–359, 1985), ethical climate, and ethical vignettes related to the auditors’ job, 287–306, 1971 and Cohen et al. 1994). A total 263 usable responses were obtained and analyzed using statistical tests of mean score, standard deviation, correlation, and multiple regression. (...)
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