An empirical investigation of cultural differences in ethical decision making among U.S. auditing students

William SHAFER, L. J. PARK

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

7 Citations (Scopus)

Abstract

An exploratory study was conducted of cultural differences in ethical decisionmaking among Caucasian, Asian, and Hispanic accounting students attending U.S. universities. Students' responses to three ethical vignettes provided evidence of significant cultural variation in ethical judgments and self-reported behavioral intentions. Specifically, we found significant differences between the ethical judgments and intentions of Asian and Caucasian students. The ethical decisions of the Hispanic and Caucasian students generally did not differ. Gender differences were also significant in some cases, but their direction did not follow a consistent pattern.
Original languageEnglish
Pages (from-to)220 - 224
Number of pages5
JournalJournal of Education for Business
Volume74
Issue number4
DOIs
Publication statusPublished - Mar 1999
Externally publishedYes

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auditing
cultural difference
Caucasian
decision making
student
gender-specific factors
university
evidence

Cite this

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An empirical investigation of cultural differences in ethical decision making among U.S. auditing students. / SHAFER, William; PARK, L. J.

In: Journal of Education for Business, Vol. 74, No. 4, 03.1999, p. 220 - 224.

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

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