This study examines the effects of organizational ethical culture, idealism, relativism and guanxi orientation on the ethical decision-making processes of professional auditors in the People’s Republic of China (PRC). It is hypothesized that auditors perceiving a positive organizational ethical culture, possessing higher (lower) degrees of idealism (relativism), and possessing lower degrees of guanxi orientation will make more ethical decisions. The findings of the study indicate that certain aspects of organizational ethical culture had a significant effect on professional auditors’ behavioural intentions, but not on their ethical judgments. Idealism had a marginally significant impact on professional auditors’ behavioral intentions, but not on their ethical judgments. Relativism did not have a significant impact on ethical judgments or behavioral intentions. Guanxi orientation had a significant effect on professional auditors’ behavioural intentions, but not on their ethical judgments. This study also explores the potential effects of demographics on PRC professional auditors’ ethical decision-making processes and the results suggest that CPA firm type (local/regional vs. international) had a significant effect on professional auditors’ behavioural intentions. The overall findings suggest that organizational ethical culture, idealism, guanxi orientation, and CPA firm type play a significant role in PRC professional auditors’ ethical decision-making processes.

The purpose of this paper is to explore individuals’ experiences of unethical leadership by examining it from an employee perspective. The concept of ethical leadership, organizational ethical culture, and unethical behavior guide this study together with the components of vicarious learning, and role ethically. The research question is based on three main areas, unethical leadership, unethical behavior, and ethical culture, and it follows: What are employees’experiences of unethical leadership and what does those experiences reveal about the leaders’behaviors and the organizational ethical culture? The method was through a qualitative questionnaire conducted online and through a multiple case study six informants’ experiences were explored. The findings show that all the informants perceived their leaders as not being ethical and fair, being bad roles models, and not being an example of good ethical behavior. Conclusions are that the influence of unethical leadership creates negative experiences in the informants and those experiences were presented in a range of different emotions and behaviors.