Shafer, William E. - In: Accounting, Auditing & Accountability Journal 22 (2009) 7, pp. 1087-1110
Purpose – The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational‐professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the...