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J4  2010, Vol. 7 Issue (6): 916-    DOI:
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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 multifactors 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.

Key wordsorganization environment      social environment      accountant      ethics     
Received: 07 October 2008     
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WANG Zhen-Yi
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ZHANG Yan
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WANG Zhen-Yi,CHANG Ya-Ping,YAN Jun等. An Empirical Study on Factors Influencing Chinese Accountant Unethical Behavior from Organizational and Social Perspective[J]. J4, 2010, 7(6): 916-.
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