TY  - JOUR
AB  - This study investigates whether public accountants in the United
States and Taiwan perceive the motivational factors (risks and benefits)
surrounding unethical business practices differently because of national
culture. The study was based on the general proposition that perceptions
would differ because of the closeness of the in‐group being harmed or
benefited. Subjects provided perceptions of legal, loss‐of‐face, and
reputational risk and of psychic and financial gain for eight unethical
business practice scenarios. The findings supported the general
proposition in terms of risk perceptions, but not in terms of gain
perceptions.
VL  - 3
IS  - 3
SN  - 0951-3574
DO  - 10.1108/09513579010001676
UR  - https://doi.org/10.1108/09513579010001676
AU  - Karnes Allan
AU  - Sterner Julie
AU  - Welker Robert
AU  - Wu Frederick
PY  - 1990
Y1  - 1990/01/01
TI  - A Bi‐cultural Comparison of Accountants’ Perceptions of
Unethical Business Practices
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/04/18
ER  -