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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Official URL: https://mar.uitm.edu.my/

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.

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Item Type: Article
Creators:
Creators
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Haron, Hasnah
UNSPECIFIED
Ismail, Ishak
UNSPECIFIED
Ibrahim, Daing Nasir
UNSPECIFIED
Aw, Lo Na
UNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BJ Ethics > Professional ethics > Malaysia
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Accountants > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 13
Number: 2
Page Range: pp. 47-86
Official URL: https://mar.uitm.edu.my/
Item ID: 12413
Uncontrolled Keywords: Ethical Judgement, Auditors, Exposure to Ethics, Perceived Ethical Climate, Gender, Firm Size, Position Level
URI: https://ir.uitm.edu.my/id/eprint/12413

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12413

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