Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail

Zakaria, Maheran and Haron, Hasnah and Ismail, Ishak (2010) Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail. Management & Accounting Review (MAR), 9 (1). pp. 1-23. ISSN 2550-1895

Abstract

The increasing number of financial scandals resulting from auditors’ unethical judgment has led to public distrust on the morality of auditors. Hence, the message is clear; to be relevant, auditors must be ethical in their behavior and judgments. As such, it is important to understand and investigate factors that influence auditors’ ethical judgments. This paper attempts to examine the influence of two moral philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. A total of 940 questionnaires were sent to audit firms in Malaysia. About 250 auditors responded with 224 questionnaires were usable. By using Structural Equation Modeling of AMOS 16.0, the study found that there were significant relationships between these two philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. Findings of this study will be useful for Malaysian Institute of Accountants (MIA), the government, audit firms and institutions of higher learning in their effort to improve auditors’ ethical judgments which can uphold the credibility and viability of the auditing profession.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Zakaria, MaheranUNSPECIFIED
Haron, HasnahUNSPECIFIED
Ismail, IshakUNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BD Speculative Philosophy
H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping > Auditing. Bank examination
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 9
Number: 1
Page Range: pp. 1-23
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 30997
Uncontrolled Keywords: deontology, teleology, auditor, ethical judgments
URI: http://ir.uitm.edu.my/id/eprint/30997

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