by Tsui Lam Sin Lai, Judy. / Includes questionaire in Chinese. / Thesis (Ph.D.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 248-267). / ABSTRACT --- p.i / TABLE OF CONTENTS --- p.vi / LIST OF FIGURES --- p.xi / LIST OF TABLES --- p.xiii / ACKNOWLEDGEMENTS --- p.xv / CHAPTER / Chapter I. --- INTRODUCTION AND BACKGROUND / Chapter 1.1 --- Introduction --- p.1 / Chapter 1.2 --- Background --- p.8 / Chapter 1.2.1 --- Meaning and Concept of Ethics --- p.8 / Chapter 1.2.2 --- Approaches to Understand Ethical Behaviour in Accounting --- p.10 / Chapter 1.2.3 --- Tenets of Ethical Conduct --- p.19 / Chapter 1.2.4 --- Concept of Independence --- p.21 / Chapter 1.2.5 --- Auditor-Client Conflict --- p.23 / Chapter 1.3 --- Motivation for the Study --- p.26 / Chapter 1.4 --- Objective of the Study --- p.31 / Chapter 1.5 --- Outline of the Study --- p.32 / Chapter 1.6 --- Summary --- p.34 / Chapter II. --- LITERATURE REVIEW / Chapter 2.1 --- Introduction --- p.36 / Chapter 2.2 --- Accounting Ethics Literature --- p.37 / Chapter 2.2.1 --- Situational Variables in Third Party Perceptions --- p.40 / Chapter 2.2.2 --- Individual Differences --- p.43 / Chapter 2.2.3 --- Auditor Independence in Fact --- p.45 / Chapter 2.2.4 --- Cognitive Process --- p.47 / Chapter 2.3 --- Business and Marketing Ethics Literature --- p.52 / Chapter 2.4 --- General Decision Making Model --- p.59 / Chapter 2.5 --- Theoretical Model for Auditors' Ethical Decision Making --- p.63 / Chapter 2.5.1 --- Research Questions --- p.67 / Chapter 2.6 --- Summary --- p.68 / Chapter III. --- COGNITIVE MORAL DEVELOPMENT THEORY / Chapter 3.1 --- Introduction --- p.70 / Chapter 3.2 --- Cognitive Process --- p.71 / Chapter 3.3 --- Kohlberg's Theory of Cognitive Moral Development --- p.77 / Chapter 3.4 --- Criticisms of Kohlberg's Cognitive Moral Development Theory --- p.89 / Chapter 3.5 --- Antecedents of Moral Development --- p.92 / Chapter 3.6 --- Moral Reasoning Levels of Professional Accountants --- p.94 / Chapter 3.7 --- Summary --- p.101 / Chapter IV. --- HYPOTHESES DEVELOPMENT / Chapter 4.1 --- Introduction --- p.103 / Chapter 4.2 --- Decision Making Task --- p.104 / Chapter 4.3 --- Moral Reasoning and Ethical Behaviour --- p.108 / Chapter 4.4 --- Hypotheses --- p.114 / Chapter 4.4.1 --- Moral Reasoning --- p.117 / Chapter 4.4.2 --- Individual Differences --- p.119 / Chapter 4.4.2.1 --- Locus of Control --- p.121 / Chapter 4.4.2.2 --- Locus of Control and Moral Reasoning --- p.124 / Chapter 4.4.2.3 --- Cognitive Style --- p.126 / Chapter 4.4.2.4 --- Cognitive Style and Moral Reasoning --- p.129 / Chapter 4.4.3 --- Contextual Factor --- p.130 / Chapter 4.4.3.1 --- Size of Audit Fees --- p.132 / Chapter 4.4.3.2 --- Size of Audit Fees and Moral Reasoning --- p.135 / Chapter 4.4.3.3 --- Size of Audit Fees and Individual Differences --- p.137 / Chapter 4.4.3.4 --- "Moral Reasoning, Individual Differences and Size of Audit Fees" --- p.140 / Chapter 4.5 --- Summary --- p.143 / Chapter V. --- RESEARCH METHODOLOGY / Chapter 5.1 --- Introduction --- p.144 / Chapter 5.2 --- Field Experiment --- p.145 / Chapter 5.3 --- Measurement of Variables --- p.148 / Chapter 5.3.1 --- Dependent Variable --- p.150 / Chapter 5.3.2 --- Moral Reasoning --- p.151 / Chapter 5.3.3 --- Locus of Control --- p.158 / Chapter 5.3.4 --- Cognitive Style --- p.158 / Chapter 5.3.5 --- Size of Audit Fees --- p.159 / Chapter 5.4 --- Subjects and Sample Size --- p.160 / Chapter 5.5 --- Procedures --- p.170 / Chapter 5.6 --- Research Instruments --- p.172 / Chapter 5.7 --- Scoring Methods of Research Instruments --- p.175 / Chapter 5.8 --- Summary --- p.175 / Chapter VI. --- DATA ANALYSIS AND RESULTS / Chapter 6.1 --- Introduction --- p.177 / Chapter 6.2 --- Data Analysis Techniques --- p.178 / Chapter 6.3 --- Limitations of the Multiplicative Model --- p.182 / Chapter 6.4 --- Descriptive Statistics of Variables --- p.184 / Chapter 6.5 --- Validity and Internal Reliability of Variables --- p.184 / Chapter 6.6 --- Defining Issues Test: Internal Checks on Subject Reliability --- p.185 / Chapter 6.7 --- Results --- p.187 / Chapter 6.8 --- Summary --- p.200 / Chapter VII. --- DISCUSSION OF RESULTS / Chapter 7.1 --- Introduction --- p.201 / Chapter 7.2 --- Hypotheses with Significant Results --- p.202 / Chapter 7.2.1 --- Test of Null Hypothesis 2 --- p.202 / Chapter 7.2.2 --- Test of Null Hypothesis3 --- p.205 / Chapter 7.2.3 --- Test of Null Hypothesis 8 --- p.216 / Chapter 7.3 --- Hypotheses with Insignificant Results --- p.225 / Chapter 7.4 --- Summary --- p.234 / Chapter VIII. --- CONCLUSION / Chapter 8.1 --- Introduction --- p.236 / Chapter 8.2 --- "Summary of Objective, Research Questions and Hypotheses" --- p.236 / Chapter 8.3 --- Summary of Findings --- p.238 / Chapter 8.4 --- Contributions --- p.240 / Chapter 8.5 --- Implications --- p.241 / Chapter 8.6 --- Limitations --- p.242 / Chapter 8.7 --- Directions for Future Research --- p.244 / Chapter 8.8 --- Summary --- p.247 / BIBLIOGRAPHY --- p.248 / APPENDICES / Appendix I Normative Ethical Theories --- p.268 / Appendix II Fundamental Principles of Ethical Conduct --- p.272 / Appendix III Theoretical Frameworks on Ethical Behaviour --- p.275 / Figure 1 A Contingency Model of Ethical Decision Making in a Marketing Organisation --- p.280 / Figure 2 General Theory of Marketing Ethics --- p.281 / Figure 3 A Behavioural Model of Ethical/Unethical Decision Making --- p.282 / Figure 4 A Model of Ethical Decision Behaviour --- p.283 / Figure 5 Three Types of Causal Relations --- p.284 / Figure 6 Cognitive-Contingency Model for the Study of Ethics in Accounting --- p.285 / Appendix IV The Six Equilibrium Stages of Ethical Cognition --- p.286 / Appendix V Auditors' Decision Making Questionnaire --- p.287 / Appendix VI Debriefing Questionnaire --- p.306 / Appendix VII Social Opinion Survey (Chinese Version) --- p.307 / Appendix VIII Nature of Audit Conflict Cases as Reported by Subjects --- p.312 / Appendix IX A Summary of Subjects' Perceptions of the Purpose of the Experiment --- p.313 / Appendix X Use of Partial Derivatives for Data Analysis --- p.314
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_318196 |
| Date | January 1994 |
| Contributors | Tsui, Lam Sin Lai Judy., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Publisher | Chinese University of Hong Kong |
| Source Sets | The Chinese University of Hong Kong |
| Language | English |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, xv, 315 leaves : ill. ; 30 cm. |
| Coverage | China, Hong Kong |
| Rights | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
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