Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.]
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 clim...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute & Faculty of Accountancy
2014
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12413/ |
| _version_ | 1848803150264270848 |
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| author | Haron, Hasnah Ismail, Ishak Ibrahim, Daing Nasir Aw, Lo Na |
| author_facet | Haron, Hasnah Ismail, Ishak Ibrahim, Daing Nasir Aw, Lo Na |
| author_sort | Haron, Hasnah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T21:34:40Z |
| format | Article |
| id | uitm-12413 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:34:40Z |
| publishDate | 2014 |
| publisher | Accounting Research Institute & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-124132016-06-30T09:00:23Z https://ir.uitm.edu.my/id/eprint/12413/ Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] mar Haron, Hasnah Ismail, Ishak Ibrahim, Daing Nasir Aw, Lo Na Malaysia Malaysia 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. Accounting Research Institute & Faculty of Accountancy 2014 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12413/1/AJ_HASNAH%20HARON%20MAR%2014%201.pdf 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.]. (2014) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 13 (2). pp. 47-86. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Malaysia Malaysia Haron, Hasnah Ismail, Ishak Ibrahim, Daing Nasir Aw, Lo Na Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title | Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title_full | Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title_fullStr | Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title_full_unstemmed | Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title_short | Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] |
| title_sort | factors influencing ethical judgement of auditors in malaysia / hasnah haron ... [et al.] |
| topic | Malaysia Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/12413/ https://ir.uitm.edu.my/id/eprint/12413/ |