An Empirical Investigation of the Ethics Position Questionnaire in the People's Republic of China

Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing

“…We do not further analyze variations amongst these four quadrants (see, for example, Marta et al 2008) but concentrate on idealism and relativism as two major moral value orientations. We use the EPQ in our study as this instrument has demonstrated acceptable levels of internal consistency, and its two-factor structure appears to be stable (Schlenker and Forsyth 1977;Forsyth 1980;Redfern and Crawford 2004;Van Kenhove et al 2001). We follow Barnett et al (1994), who were amongst the first researchers to employ Forsyth's (1980) EPQ to examine the influence of ideology on ethical judgements in a business context.…”

The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior

“…Douglas et al's (2001) results suggest that ethical orientation is highly (modestly) correlated to ethical judgments in intense (low) moral conditions for CPAs. Douglas and Wier (2005) and Redfern and Crawford (2004) validated the cross-cultural efficacy of the EPQ, using Chinese managers. Based on this discussion, we test the following hypothesis and illustrate this predicted relationship in our research model for this study (Figure 1): H1: There will be a positive (negative) relationship between relativism (idealism) and earnings management behavior.…”

Ethical Climate and Managerial Success in China

“…Tsui and Windsor (2001) reported that auditors from Australia had higher ethical reasoning scores than those from China. Redfern and Crawford (2004) examined regional differences in China and found significant differences between managers in the South and North of China.…”