0000000001327908

AUTHOR

Gordon F. Woodbine

showing 2 related works from this author

How Chinese Auditors' Relativistic Ethical Orientations Influence Their Love of Money

2013

Love of Money (LMOS) theory is well developed and widely used in studying people’s beliefs about money (Luna-Arocas & Tang 2004). This study examines the views of 612 Chinese auditors and establishes that the ideological positions adopted influence how they regard money and that these positions are related to underlying cultural norms. Forsyth’s (1980) EPQ is used to establish a viable model, which establishes that relativism strongly influences Chinese auditors” attitudes towards money and has important implications in terms of the impact on the accounting profession in that rapidly growing nation. peerReviewed

auditorsChinesecultural normslove of moneyethical ideology
researchProduct

Leadership Styles and the Moral Choice of Internal Auditors

2010

Internal auditors’ performance largely depends on their moral decisions when faced with ethical dilemmas. This study explores the impacts of different leadership styles on internal auditors’ moral choice using ERG theory and Path-goal theory. The findings of the survey demonstrated support for both theories. Regression analysis revealed that a sample of West Australian internal auditors were motivated by growth needs and the motivation was enhanced if the leader took a Standard-achievement-oriented approach. Gender appeared as an important predictor and female respondents in the survey were younger and less experienced than their male counterparts and appeared less motivated towards moral c…

sisäinen tarkastusleadership theorygrowth needsmoral judgementinternal auditorsregression analysis
researchProduct