Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
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 investigat...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Selangor
2010
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30997/ |
| _version_ | 1848807641760923648 |
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| author | Zakaria, Maheran Haron, Hasnah Ismail, Ishak |
| author_facet | Zakaria, Maheran Haron, Hasnah Ismail, Ishak |
| author_sort | Zakaria, Maheran |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:46:03Z |
| format | Article |
| id | uitm-30997 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:03Z |
| publishDate | 2010 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-309972020-06-15T04:05:17Z https://ir.uitm.edu.my/id/eprint/30997/ Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail mar Zakaria, Maheran Haron, Hasnah Ismail, Ishak BD Speculative Philosophy Auditing. Bank examination 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. Universiti Teknologi MARA Cawangan Selangor 2010-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30997/1/AJ_MAHERAN%20ZAKARIA%20MAR%20B%2010.pdf Zakaria, Maheran and Haron, Hasnah and Ismail, Ishak (2010) Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail. (2010) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 9 (1). pp. 1-23. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/248 |
| spellingShingle | BD Speculative Philosophy Auditing. Bank examination Zakaria, Maheran Haron, Hasnah Ismail, Ishak Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title | Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title_full | Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title_fullStr | Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title_full_unstemmed | Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title_short | Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail |
| title_sort | do moral philosophies influence auditors’ ethical judgments? / maheran zakaria, hasnah haron and ishak ismail |
| topic | BD Speculative Philosophy Auditing. Bank examination |
| url | https://ir.uitm.edu.my/id/eprint/30997/ https://ir.uitm.edu.my/id/eprint/30997/ |