TY - JOUR
T1 - An empirical investigation of cultural differences in ethical decision making among U.S. auditing students
AU - SHAFER, William
AU - PARK, L. J.
PY - 1999/3
Y1 - 1999/3
N2 - 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.
AB - 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.
UR - https://www.scopus.com/inward/record.uri?eid=2-s2.0-0346982563&doi=10.1080%2f08832329909601688&partnerID=40&md5=0913729133ff40a7439c43c045f453be
U2 - 10.1080/08832329909601688
DO - 10.1080/08832329909601688
M3 - Journal Article (refereed)
VL - 74
SP - 220
EP - 224
JO - Journal of Education for Business
JF - Journal of Education for Business
SN - 0883-2323
IS - 4
ER -