Culture-based ethical conflicts confronting multinational firms.
提出了一个框架，用于识别国际审计实践中因文化差异导致的伦理问题，并探讨了影响审计师对客户可疑行为伦理判断的文化因素，为国际审计公司加强有效控制系统提供了建议。
Abstract Provides a framework for identifying ethical problems due to cultural differences in international audit practice. Hofstede's measures of national culture; Cultural factors influencing auditors' ethical perspectives on questionable client behavior; Professional ethics; Culture-based ethical conflicts; Suggestions for enhancing effective control systems in international auditing firms.