Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz

UNSPECIFIED (2005) Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz. Journal of International Business, Economics and Entrepreneurship (JIBE), 2 (2). pp. 1-19. ISSN 0128-7494

Abstract

This study attempts to understand factors influencing Malaysian auditors' ethical behavior, i.e., code of ethical conduct, people at the office or those at homes. The relationship between demographic traits of respondents and their perceptions on peers' unethical behavior are studied as the integrity of auditors will affect investors' perception of financial statements. Three hundred and ninety six questionnaires were distributed to Certified Public Accountants whose membership information indicated auditing specialties. The findings revealed that those with a major responsibility (i.e., Senior Audit Assistants) behave more ethically than those with a lesser duty-bound answerability (i.e., audit assistants). The survey revealed that audit assistants are repeatedly engaged in unethical behavior compared to senior managers who rarely engaged in such behavior. The code of conduct seems to play a vital role in moulding auditor's behavior in the workplace more than their peers and superiors. The spouse is reported to be a lesser influence on an auditor's ethical behaviour.

Metadata

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Business and Management
Journal or Publication Title: Journal of International Business, Economics and Entrepreneurship (JIBE)
UiTM Journal Collections: UiTM Journal > Journal of International Business, Economics and Entrepreneurship (JIBE)
ISSN: 0128-7494
Volume: 2
Number: 2
Page Range: pp. 1-19
Keywords: Ethical behaviour; Audit; Small and medium audit firms
Date: 2005
URI: https://ir.uitm.edu.my/id/eprint/16752
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16752

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