Sugahara, Satoshi; Urasaki, Naohiro; Wei, Minghai; … - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 54-79
This study measures the ethical reasoning ability among undergraduate business students from Japan and China for the …-based survey administered at four Japanese universities and two Chinese universities in October 2007. A total of 174 undergraduate … business students participated from Japan and 174 from China. Rest's defining issues test (DIT) was applied to compute students …