Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.]

Haron, Hasnah and Ismail, Ishak and Ibrahim, Daing Nasir and Aw, Lo Na (2014) Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.]. Malaysian Accounting Review, 13 (2). pp. 47-86. ISSN 1675-4077

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Abstract

Ethical issues involving Enron, Worldcom and Global Crossing have caused public confi dence on the auditing profession to decline. This study examines factors that influence the ethical judgement of auditors in Malaysia. These factors include gender, firm size, position level, perceived ethical climate of the firm and exposure to ethics. A total of 76 auditors responded to the questionnaires. Perceived ethical climate has a positive relationship with ethical judgement, whereas exposure to ethics has a negative relationship with ethical judgement. The Malaysian Institute of Accountants, the government and audit firms should consider introducing and maintaining a supportive ethical climate in audit firms and a clear policy on acceptable and unacceptable behaviours to improve the ethicality of auditors.

Item Type: Article
Creators:
CreatorsEmail
Haron, HasnahUNSPECIFIED
Ismail, IshakUNSPECIFIED
Ibrahim, Daing NasirUNSPECIFIED
Aw, Lo NaUNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BJ Ethics > Professional ethics > Malaysia
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Accountants > Malaysia
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 13
Number: 2
Page Range: pp. 47-86
Item ID: 12413
Uncontrolled Keywords: Ethical Judgement, Auditors, Exposure to Ethics, Perceived Ethical Climate, Gender, Firm Size, Position Level
Last Modified: 30 Jun 2016 09:00
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/12413

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