FACTORS INFLUENCING ETHICAL JUDGEMENT OF AUDITORS IN MALAYSIA

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Hasnah Haron Daing Nasir Ibrahim Ishak Ismail

Abstract

Ethical issues involving Enron, Worldcom and Global Crossing have causedpublic confi dence on the auditing profession to decline. This study examinesfactors that infl uence the ethical judgement of auditors in Malaysia. Thesefactors include gender, fi rm size, position level, perceived ethical climateof the fi rm and exposure to ethics. A total of 76 auditors responded to thequestionnaires. Perceived ethical climate has a positive relationship withethical judgement, whereas exposure to ethics has a negative relationshipwith ethical judgement. The Malaysian Institute of Accountants, thegovernment and audit fi rms should consider introducing and maintaininga supportive ethical climate in audit fi rms and a clear policy on acceptableand unacceptable behaviours to improve the ethicality of auditors.

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How to Cite
HARON, Hasnah; IBRAHIM, Daing Nasir; ISMAIL, Ishak. FACTORS INFLUENCING ETHICAL JUDGEMENT OF AUDITORS IN MALAYSIA. Management & Accounting Review (MAR), [S.l.], v. 13, n. 2, p. 47-86, dec. 2014. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/33>. Date accessed: 21 may 2018.
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