Ethical climate, organizational-professional conflict and organizational commitment : a study of Chinese auditors
Document Type
Journal article
Source Publication
Accounting, Auditing & Accountability Journal
Publication Date
1-1-2009
Volume
22
Issue
7
First Page
1087
Last Page
1110
Keywords
Auditors, China, Ethics
Abstract
Purpose - The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms.
Design/methodology/approach - The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People's Republic of China.
Findings - Certain dimensions of the perceived ethical climate are significantly related to OPC, and to affective OC. As anticipated, there was also a strong negative relationship between OPC and OC. There was no clear pattern of differences in the perceived ethical climates in local and international CPA firms. Impression management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors bias their reports of these variables in a socially desirable fashion.
Originality/value - To our knowledge, this is the first study to address the relationship between ethical climate and OPC, and the first to examine OPC and OC among auditors in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC, suggesting that future research on OPC should place more emphasis on organizational characteristics. In addition, the apparent tendency of auditors to bias their reports of OPC, OC, and ethical climate stresses the importance of controlling for social desirability response bias in surveys of professional accountants.
DOI
10.1108/09513570910987385
Print ISSN
13680668
E-ISSN
17584205
Publisher Statement
Copyright © Emerald Group Publishing Limited
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Shafer, W. E. (2009). Ethical climate, organizational-professional conflict and organizational commitment: A study of Chinese auditors. Accounting, Auditing & Accountability Journal, 22(7), 1087-1110. doi: 10.1108/09513570910987385