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An Empirical Study on Factors Influencing Chinese Accountant Unethical Behavior from Organizational and Social Perspective |
WANG Zhen-Yi, CHANG Ya-Ping, YAN Jun, ZHANG Yan |
1. Wuhan Textile University,Wuhan,China; 2. Huazhong University of Science and Technology,Wuhan,China |
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Abstract 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.
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Received: 07 October 2008
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