Accounting ethics in Mainland China

Zhongwei Huang and Daoguang Yang

Chapter 19 in Research Handbook on Accounting and Ethics, 2023, pp 283-298 from Edward Elgar Publishing

Abstract: Research on accounting ethics in China has been burgeoning in recent decades. This chapter provides an overview of the institutional background and the academic research on accounting ethics in mainland China. It contains four sections. Section 1 describes the institutional background pertaining to accounting ethics in China, followed by a discussion on the perceived and the actual compliance with the code of ethics in Section 2. Section 3 reviews a collection of academic research that explores Taoism, Chinese Buddhism, Confucianism, Guanxi, and state ownership to provide insight into the factors shaping professional accountants’ compliance with accounting ethics. Section 4 concludes this chapter with some suggestions for future research.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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