Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.]

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...

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Bibliographic Details
Main Authors: Haron, Hasnah, Ismail, Ishak, Ibrahim, Daing Nasir, Aw, Lo Na
Format: Article
Language:English
Published: Accounting Research Institute & Faculty of Accountancy 2014
Subjects:
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/12413/
http://ir.uitm.edu.my/id/eprint/12413/1/AJ_HASNAH%20HARON%20MAR%2014%201.pdf
id uitm-12413
recordtype eprints
spelling uitm-124132016-06-30T09:00:23Z http://ir.uitm.edu.my/id/eprint/12413/ Factors influencing ethical judgement of auditors in Malaysia / Hasnah Haron ... [et al.] 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 http://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.]. Malaysian Accounting Review, 13 (2). pp. 47-86. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Malaysia
Malaysia
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.]
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.
format Article
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
title 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_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_sort factors influencing ethical judgement of auditors in malaysia / hasnah haron ... [et al.]
publisher Accounting Research Institute & Faculty of Accountancy
publishDate 2014
url http://ir.uitm.edu.my/id/eprint/12413/
http://ir.uitm.edu.my/id/eprint/12413/1/AJ_HASNAH%20HARON%20MAR%2014%201.pdf
first_indexed 2023-09-18T22:49:14Z
last_indexed 2023-09-18T22:49:14Z
_version_ 1777417431630741504

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