Document Type

Journal article

Source Publication

Behavioral Research in Accounting

Publication Date

2-1-2007

Volume

19

Issue

1

First Page

231

Last Page

246

Abstract

Recent research (Choi and Nisbett 1998, 2000; Choi et al. 1999; Ji et al. 2000; Nisbett et al. 2001) has repeatedly shown that compared to Westerners, East Asians pay greater attention to situational factors and endorse a more holistic theory of causality. Based on this robust finding, the present study examined the extent to which Americans and Chinese differ in their causal judgment about, and their reaction to observed fraudulent behavior. The results show that compared to Americans, the Chinese were more sensitive to situational factors. They were less likely to attribute fraudulent behavior to individual dispositions, and less likely to agree to punitive measures that are directed at the target person. Implications for both practice and research are discussed.

DOI

10.2308/bria.2007.19.1.231

Print ISSN

10504753

E-ISSN

15588009

Publisher Statement

Copyright © 2007 American Accounting Association

Access to external full text or publisher's version may require subscription.

Full-text Version

Accepted Author Manuscript

Recommended Citation

Wong, O. W., Bernard, & Lui, G. (2007). Culture, implicit theories and the attribution of morality. Behavioral Research in Accounting, 19(1), 231-246. doi: 10.2308/bria.2007.19.1.231