The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This st...
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| Format: | Article |
| Language: | English English |
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Universiti of Malaya Press
2015
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| Online Access: | http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf |
| _version_ | 1848819370765058048 |
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| author | Hasnah, Haron Ishak, Ismail Aw, Lo Na |
| author_facet | Hasnah, Haron Ishak, Ismail Aw, Lo Na |
| author_sort | Hasnah, Haron |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained within the first and second levels of Kohlberg’s moral development stage although some have also achieved the highest level. It is deduced that this is because majority of the auditors in Malaysia are more deontologists in approach rather than teleologists and that they tend to adhere to strict rules and processes. Additionally, the study finds that the level of ethical judgement among these auditors is at the average level. The findings will be useful for the government, the regulator and also audit firms which are striving to improve the ethicality of their auditors. |
| first_indexed | 2025-11-15T01:52:29Z |
| format | Article |
| id | ump-13028 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T01:52:29Z |
| publishDate | 2015 |
| publisher | Universiti of Malaya Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-130282017-08-14T08:00:02Z http://umpir.ump.edu.my/id/eprint/13028/ The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia Hasnah, Haron Ishak, Ismail Aw, Lo Na H Social Sciences (General) This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained within the first and second levels of Kohlberg’s moral development stage although some have also achieved the highest level. It is deduced that this is because majority of the auditors in Malaysia are more deontologists in approach rather than teleologists and that they tend to adhere to strict rules and processes. Additionally, the study finds that the level of ethical judgement among these auditors is at the average level. The findings will be useful for the government, the regulator and also audit firms which are striving to improve the ethicality of their auditors. Universiti of Malaya Press 2015-12 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf Hasnah, Haron and Ishak, Ismail and Aw, Lo Na (2015) The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia. Asian Journal of Business and Accounting, 8 (2). pp. 25-65. ISSN 1985-4064. (Published) http://e-journal.um.edu.my/public/article-view.php?id=8587 |
| spellingShingle | H Social Sciences (General) Hasnah, Haron Ishak, Ismail Aw, Lo Na The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title | The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title_full | The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title_fullStr | The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title_full_unstemmed | The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title_short | The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia |
| title_sort | effect of moral reasoning, exposure to ethics and perceived ethical climate on ethical judgement of auditors in malaysia |
| topic | H Social Sciences (General) |
| url | http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf |