This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.

abstract Mou Zongsan used to say that in Western philosophy there exist three different traditions. The first is the tradition of Plato and Aristoteles, the second is the tradition of Kant and Hegel, and the last is the tradition of Leibniz and Russell. I am afraid, however, that this kind of interpretation is already outdated and incapable of encompassing the rich variegations of Western philosophy as a whole. In my view, the various options would have been exhausted by supplementing the (...) preceding list with the tradition founded by Husserl and Heidegger and the one set up by Whitehead. All of these traditions together encapsulate the most important domains of philosophy, such as ontology, epistemology, and axiology. In this article I closely investigate the epistemological thought of Bertrand Russell in order to find out whether it contains any aspects from which we can borrow and learn. (shrink)

1. Han'guk sahoe wa Kidokkyo yullihak ŭi suyong kwa chŏngnip ŭi munje -- 2. Han'guk ŭi kaehanggi wa Kidokkyo yulli ŭi yuip -- 3. Han'guk sahoe ŭi Kidokkyo yullihak suyong -- 4. Sinhak kyoyuk ŭl t'onghan Kidokkyo yullihak ŭi chŏngnip -- 5. Pŏnyŏksŏ rŭl t'onghan Kidokkyo yullihak ŭi suyongkwa hwaksan -- 6. Han'gugin ŭi Kidokkyo yulli chŏsul hwaltong sarye.

ABSTRACTIn Tanzania, the education system focuses on schools and teachers as key educators of children, while little attention is paid to the home environment. This study examines motivational fact...