Modelling a new ethical work climate framework for public sector auditors in Malaysia

The main objective of this paper is to investigate the ethical work climate (EWC) of the public sector auditors (PSA) in the National Audit Department (NAD), and to produce an EWC framework in relation to these auditors. In order to complete this framework, the antecedent of EWC, i.e. ethical cultur...

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Main Author:	Abdul Hamid, Fatima
Format:	Monograph
Language:	English English
Published:	2017
Subjects:	HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/61006/ http://irep.iium.edu.my/61006/1/Research%20Report%20RIGS%20Fatima.docx http://irep.iium.edu.my/61006/2/Figure%201%20RIGS%20Fatima.docx

id	iium-61006
recordtype	eprints
spelling	iium-610062018-02-03T09:19:40Z http://irep.iium.edu.my/61006/ Modelling a new ethical work climate framework for public sector auditors in Malaysia Abdul Hamid, Fatima HJ9701 Public accounting The main objective of this paper is to investigate the ethical work climate (EWC) of the public sector auditors (PSA) in the National Audit Department (NAD), and to produce an EWC framework in relation to these auditors. In order to complete this framework, the antecedent of EWC, i.e. ethical culture was tested, as well as the outcomes of EWC, specifically code commitment, organizational commitment and work-related ethical behaviour. Survey questionnaires were distributed to the population of PSA in East and West Malaysia through a representative at each NAD office. The response rate was 66%. The findings of the OLS regressions confirmed that ethical culture is indeed an antecedent of EWC as well as its components. On the other hand, EWC and its components have a significant positive effect on all three outcomes, except for collective moral (CM) motivation. This component of EWC, CM motivation was only significantly positively associated with work-related ethical behaviour, but did not have any significant relationship with code commitment or organizational commitment. These findings are portrayed in an EWC framework and could be useful to the NAD as well as of interest to the public. 2017-12-29 Monograph NonPeerReviewed application/pdf en http://irep.iium.edu.my/61006/1/Research%20Report%20RIGS%20Fatima.docx application/pdf en http://irep.iium.edu.my/61006/2/Figure%201%20RIGS%20Fatima.docx Abdul Hamid, Fatima (2017) Modelling a new ethical work climate framework for public sector auditors in Malaysia. Research Report. UNSPECIFIED. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HJ9701 Public accounting
spellingShingle	HJ9701 Public accounting Abdul Hamid, Fatima Modelling a new ethical work climate framework for public sector auditors in Malaysia
description	The main objective of this paper is to investigate the ethical work climate (EWC) of the public sector auditors (PSA) in the National Audit Department (NAD), and to produce an EWC framework in relation to these auditors. In order to complete this framework, the antecedent of EWC, i.e. ethical culture was tested, as well as the outcomes of EWC, specifically code commitment, organizational commitment and work-related ethical behaviour. Survey questionnaires were distributed to the population of PSA in East and West Malaysia through a representative at each NAD office. The response rate was 66%. The findings of the OLS regressions confirmed that ethical culture is indeed an antecedent of EWC as well as its components. On the other hand, EWC and its components have a significant positive effect on all three outcomes, except for collective moral (CM) motivation. This component of EWC, CM motivation was only significantly positively associated with work-related ethical behaviour, but did not have any significant relationship with code commitment or organizational commitment. These findings are portrayed in an EWC framework and could be useful to the NAD as well as of interest to the public.
format	Monograph
author	Abdul Hamid, Fatima
author_facet	Abdul Hamid, Fatima
author_sort	Abdul Hamid, Fatima
title	Modelling a new ethical work climate framework for public sector auditors in Malaysia
title_short	Modelling a new ethical work climate framework for public sector auditors in Malaysia
title_full	Modelling a new ethical work climate framework for public sector auditors in Malaysia
title_fullStr	Modelling a new ethical work climate framework for public sector auditors in Malaysia
title_full_unstemmed	Modelling a new ethical work climate framework for public sector auditors in Malaysia
title_sort	modelling a new ethical work climate framework for public sector auditors in malaysia
publishDate	2017
url	http://irep.iium.edu.my/61006/ http://irep.iium.edu.my/61006/1/Research%20Report%20RIGS%20Fatima.docx http://irep.iium.edu.my/61006/2/Figure%201%20RIGS%20Fatima.docx
first_indexed	2023-09-18T21:26:30Z
last_indexed	2023-09-18T21:26:30Z
_version_	1777412226635792384

Modelling a new ethical work climate framework for public sector auditors in Malaysia

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