Abstract
We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an ethical dilemma is presented in English and when the same dilemma is presented in Chinese. We invoke cultural frame switching theory, and our findings, which are based on a randomized experiment using between-subjects and within-subject mixed design, support the hypothesis that Chinese internal auditors are more likely to report wrongdoing when the ethical dilemma is presented in English than when it is presented in Chinese. Our results, which demonstrate that internal auditors make inconsistent ethical judgments in English and Chinese, point to language-triggered cognitive bias resulting from cultural mindsets. We suggest practical interventions and language strategies to improve audit quality.
Original language | English |
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Pages (from-to) | 433-453 |
Number of pages | 21 |
Journal | Journal of Business Ethics |
Volume | 194 |
Issue number | 2 |
Early online date | 13 Mar 2024 |
DOIs | |
Publication status | Published - Oct 2024 |
Keywords
- Chinese versus English
- Cognitive bias
- Cultural frame switching theory