This study establishes a model of accountant unethical behavior from the organizational and social perspective via multifactors regression. We foundout that the main factors which influence the accountant unethical behavior are the pressure of senior leader, the punishing degree of the law and the ethical condition of the leader and the influence degree of each factor is different.
王珍义, 常亚平, 阎俊, 章艳. 中国会计不道德行为影响因素的实证研究——基于组织和社会环境的视角[J]. J4, 2010, 7(6): 916-.
WANG Zhen-Yi, CHANG Ya-Ping, YAN Jun, ZHANG Yan. An Empirical Study on Factors Influencing Chinese Accountant Unethical Behavior from Organizational and Social Perspective. J4, 2010, 7(6): 916-.
2010, Vol. 7 
