Ethical decision making of Malaysian external auditors / Razana Juhaida Johari

Numerous incidences of unethical behaviours of auditors being reported globally have marked significant dishonours to the auditing profession. The incidences of audit failures have brought the issues of auditors’ ethical decision making quality and independence to the forefront and closely scrutiniz...

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Main Author:	Johari, Razana Juhaida
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2013
Subjects:	Total quality management. Benchmarking
Online Access:	http://ir.uitm.edu.my/id/eprint/19139/ http://ir.uitm.edu.my/id/eprint/19139/1/ABS_RAZANA%20JUHAIDA%20JOHARI%20TDRA%20VOL%204%20IGS%2013.pdf

id	uitm-19139
recordtype	eprints
spelling	uitm-191392018-06-11T04:38:44Z http://ir.uitm.edu.my/id/eprint/19139/ Ethical decision making of Malaysian external auditors / Razana Juhaida Johari Johari, Razana Juhaida Total quality management. Benchmarking Numerous incidences of unethical behaviours of auditors being reported globally have marked significant dishonours to the auditing profession. The incidences of audit failures have brought the issues of auditors’ ethical decision making quality and independence to the forefront and closely scrutinized. In auditing profession, the ethical decision making is a complex process due to the auditors’ fiduciary obligation to their audit clients and public. The requirements to meet the expectations of these two parties serve as the point where the auditors’ conflicts could arise thus providing threats to auditors’ independence. Despite increased attention from practitioners and scholars in enhancing the ethical values within the auditing profession, the incidences of some wrongdoings involving the auditors stand as evidences that they are continuously making questionable professional judgments that have ethical overtones. A few studies conducted on the auditors’ ethical decision making provides a limited of ethical decision making models to explain certain effect of antecedent factors on the auditors’ ethical behaviour.Hence, based on the social cognitive theory (Bandura, 1986); Rest Theory (1986) and Jones (1991) Model, this thesis addresses this shortcoming by taking into account the combination effect of individual, professional environment and contextual factors on the auditors’ ethical decision making… Institute of Graduate Studies, UiTM 2013 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19139/1/ABS_RAZANA%20JUHAIDA%20JOHARI%20TDRA%20VOL%204%20IGS%2013.pdf Johari, Razana Juhaida (2013) Ethical decision making of Malaysian external auditors / Razana Juhaida Johari. In: The Doctoral Research Abstracts. IPSis Biannual Publication, 4 (4). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Total quality management. Benchmarking
spellingShingle	Total quality management. Benchmarking Johari, Razana Juhaida Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
description	Numerous incidences of unethical behaviours of auditors being reported globally have marked significant dishonours to the auditing profession. The incidences of audit failures have brought the issues of auditors’ ethical decision making quality and independence to the forefront and closely scrutinized. In auditing profession, the ethical decision making is a complex process due to the auditors’ fiduciary obligation to their audit clients and public. The requirements to meet the expectations of these two parties serve as the point where the auditors’ conflicts could arise thus providing threats to auditors’ independence. Despite increased attention from practitioners and scholars in enhancing the ethical values within the auditing profession, the incidences of some wrongdoings involving the auditors stand as evidences that they are continuously making questionable professional judgments that have ethical overtones. A few studies conducted on the auditors’ ethical decision making provides a limited of ethical decision making models to explain certain effect of antecedent factors on the auditors’ ethical behaviour.Hence, based on the social cognitive theory (Bandura, 1986); Rest Theory (1986) and Jones (1991) Model, this thesis addresses this shortcoming by taking into account the combination effect of individual, professional environment and contextual factors on the auditors’ ethical decision making…
format	Book Section
author	Johari, Razana Juhaida
author_facet	Johari, Razana Juhaida
author_sort	Johari, Razana Juhaida
title	Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
title_short	Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
title_full	Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
title_fullStr	Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
title_full_unstemmed	Ethical decision making of Malaysian external auditors / Razana Juhaida Johari
title_sort	ethical decision making of malaysian external auditors / razana juhaida johari
publisher	Institute of Graduate Studies, UiTM
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/19139/ http://ir.uitm.edu.my/id/eprint/19139/1/ABS_RAZANA%20JUHAIDA%20JOHARI%20TDRA%20VOL%204%20IGS%2013.pdf
first_indexed	2023-09-18T23:01:56Z
last_indexed	2023-09-18T23:01:56Z
_version_	1777418231038869504

Ethical decision making of Malaysian external auditors / Razana Juhaida Johari

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