Determinants of ethical work behaviour of Malaysian public sector auditors

Purpose – The study aims to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: (1) to investigate the influence of ethical climate on public sector auditors ethical work behav...

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Main Authors:	Ismail, Suhaiza, Yuhanis, Nursia
Format:	Article
Language:	English English English
Published:	Emerald Publishing Limited 2018
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/7/63185%20Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20SCOPUS.pdf http://irep.iium.edu.my/63185/13/63185_Determinants%20of%20ethical%20work%20behaviour.pdf http://irep.iium.edu.my/63185/19/63185_Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20public%20sector%20auditors_WoS.pdf

id	iium-63185
recordtype	eprints
spelling	iium-631852018-08-01T04:11:26Z http://irep.iium.edu.my/63185/ Determinants of ethical work behaviour of Malaysian public sector auditors Ismail, Suhaiza Yuhanis, Nursia H Social Sciences (General) Purpose – The study aims to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: (1) to investigate the influence of ethical climate on public sector auditors ethical work behaviour; (2) to examine the effect of professional commitment on ethical work behaviour of public sector auditors; (3) to investigate the effect of corporate ethical values on ethical work behaviour of public sector auditors; and (4) to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach - The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, corporate ethical values, professional commitment, ethical ideology, and organizational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings - The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, corporate ethical values and both idealism and relativism ethical ideology. Originality/Value - The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited. Keywords Corporate ethical values, Ethical behaviour, Ethical climate, Ethical ideology, Professional commitment, Public sector auditors. Emerald Publishing Limited 2018 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63185/7/63185%20Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20SCOPUS.pdf application/pdf en http://irep.iium.edu.my/63185/13/63185_Determinants%20of%20ethical%20work%20behaviour.pdf application/pdf en http://irep.iium.edu.my/63185/19/63185_Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20public%20sector%20auditors_WoS.pdf Ismail, Suhaiza and Yuhanis, Nursia (2018) Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business Administration, 10 (1). pp. 21-34. ISSN 1757-4323 https://www.emeraldinsight.com/doi/abs/10.1108/APJBA-07-2017-0068 10.1108/APJBA-07-2017-0068
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Ismail, Suhaiza Yuhanis, Nursia Determinants of ethical work behaviour of Malaysian public sector auditors
description	Purpose – The study aims to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: (1) to investigate the influence of ethical climate on public sector auditors ethical work behaviour; (2) to examine the effect of professional commitment on ethical work behaviour of public sector auditors; (3) to investigate the effect of corporate ethical values on ethical work behaviour of public sector auditors; and (4) to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach - The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, corporate ethical values, professional commitment, ethical ideology, and organizational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings - The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, corporate ethical values and both idealism and relativism ethical ideology. Originality/Value - The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited. Keywords Corporate ethical values, Ethical behaviour, Ethical climate, Ethical ideology, Professional commitment, Public sector auditors.
format	Article
author	Ismail, Suhaiza Yuhanis, Nursia
author_facet	Ismail, Suhaiza Yuhanis, Nursia
author_sort	Ismail, Suhaiza
title	Determinants of ethical work behaviour of Malaysian public sector auditors
title_short	Determinants of ethical work behaviour of Malaysian public sector auditors
title_full	Determinants of ethical work behaviour of Malaysian public sector auditors
title_fullStr	Determinants of ethical work behaviour of Malaysian public sector auditors
title_full_unstemmed	Determinants of ethical work behaviour of Malaysian public sector auditors
title_sort	determinants of ethical work behaviour of malaysian public sector auditors
publisher	Emerald Publishing Limited
publishDate	2018
url	http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/ http://irep.iium.edu.my/63185/7/63185%20Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20SCOPUS.pdf http://irep.iium.edu.my/63185/13/63185_Determinants%20of%20ethical%20work%20behaviour.pdf http://irep.iium.edu.my/63185/19/63185_Determinants%20of%20ethical%20work%20behaviour%20of%20Malaysian%20public%20sector%20auditors_WoS.pdf
first_indexed	2023-09-18T21:29:38Z
last_indexed	2023-09-18T21:29:38Z
_version_	1777412423901249536

Determinants of ethical work behaviour of Malaysian public sector auditors

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