Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail

The increasing cases of unethical behavior among auditors have led the public to distrust the credibility of this profession. The public accused that most of auditors with unethical behaviors are due to their motivation by revenue generation. Ironically, in the pursuits of generating revenue, some...

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Main Authors:	Zakaria, Maheran, Haron, Hasnah, Ismail, Ishak
Format:	Article
Language:	English
Published:	Research Management Institute (RMI) 2009
Subjects:	Auditing. Auditors
Online Access:	http://ir.uitm.edu.my/id/eprint/13076/ http://ir.uitm.edu.my/id/eprint/13076/1/AJ_MAHERAN%20ZAKARIA%20SMRJ%2009%201.pdf

id	uitm-13076
recordtype	eprints
spelling	uitm-130762016-06-30T00:35:21Z http://ir.uitm.edu.my/id/eprint/13076/ Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail Zakaria, Maheran Haron, Hasnah Ismail, Ishak Auditing. Auditors The increasing cases of unethical behavior among auditors have led the public to distrust the credibility of this profession. The public accused that most of auditors with unethical behaviors are due to their motivation by revenue generation. Ironically, in the pursuits of generating revenue, some of auditors are willing to go beyond acceptable ethical standards, resulting to increase the probability of unethical judgments. As such, this triggers expectation that audit firms to strictly govern their members’ behavior within the ethical manner. Hence, this paper attempts to examine the influence of organizational ethical climate on auditors’ perceived ethical problems and ethical judgments. A total of 940 questionnaires were sent to auditors throughout Malaysia. However, an approximate of 250 questionnaires was returned but only 224 were usable. By using path analysis, of AMOS 16.0, the study found that organizational ethical climate influences auditors in perceiving ethical problems, while perceived ethical problems does influence ethical judgments. Finally, perceived ethical problems were found to mediate the relationship between organizational ethical climate and ethical judgments. Hence, these findings will be useful to those in auditing industry in their effort to improve auditors’ ethical perceptions and ethical judgments. Research Management Institute (RMI) 2009 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13076/1/AJ_MAHERAN%20ZAKARIA%20SMRJ%2009%201.pdf Zakaria, Maheran and Haron, Hasnah and Ismail, Ishak (2009) Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail. Social and Management Research Journal, 6 (2). pp. 1-31. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Auditing. Auditors
spellingShingle	Auditing. Auditors Zakaria, Maheran Haron, Hasnah Ismail, Ishak Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
description	The increasing cases of unethical behavior among auditors have led the public to distrust the credibility of this profession. The public accused that most of auditors with unethical behaviors are due to their motivation by revenue generation. Ironically, in the pursuits of generating revenue, some of auditors are willing to go beyond acceptable ethical standards, resulting to increase the probability of unethical judgments. As such, this triggers expectation that audit firms to strictly govern their members’ behavior within the ethical manner. Hence, this paper attempts to examine the influence of organizational ethical climate on auditors’ perceived ethical problems and ethical judgments. A total of 940 questionnaires were sent to auditors throughout Malaysia. However, an approximate of 250 questionnaires was returned but only 224 were usable. By using path analysis, of AMOS 16.0, the study found that organizational ethical climate influences auditors in perceiving ethical problems, while perceived ethical problems does influence ethical judgments. Finally, perceived ethical problems were found to mediate the relationship between organizational ethical climate and ethical judgments. Hence, these findings will be useful to those in auditing industry in their effort to improve auditors’ ethical perceptions and ethical judgments.
format	Article
author	Zakaria, Maheran Haron, Hasnah Ismail, Ishak
author_facet	Zakaria, Maheran Haron, Hasnah Ismail, Ishak
author_sort	Zakaria, Maheran
title	Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_short	Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_full	Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_fullStr	Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_full_unstemmed	Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_sort	does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / maheran zakaria, hasnah haron and ishak ismail
publisher	Research Management Institute (RMI)
publishDate	2009
url	http://ir.uitm.edu.my/id/eprint/13076/ http://ir.uitm.edu.my/id/eprint/13076/1/AJ_MAHERAN%20ZAKARIA%20SMRJ%2009%201.pdf
first_indexed	2023-09-18T22:49:49Z
last_indexed	2023-09-18T22:49:49Z
_version_	1777417468421079040

Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail

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