Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz

This study attempts to understand factors influencing Malaysian auditors' ethical behavior, i.e., code of ethical conduct, people at the office or those at homes. The relationship between demographic traits of respondents and their perceptions on peers' unethical behavior are studied as th...

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Format:	Article
Language:	English
Published:	Faculty of Business and Management ; UiTM Press 2005
Subjects:	Organizational effectiveness. Performance measurement
Online Access:	http://ir.uitm.edu.my/id/eprint/16752/ http://ir.uitm.edu.my/id/eprint/16752/ http://ir.uitm.edu.my/id/eprint/16752/1/AJ_RUBIAH%20DALAIL%20JIBE%2005.pdf

id	uitm-16752
recordtype	eprints
spelling	uitm-167522018-01-15T13:35:01Z http://ir.uitm.edu.my/id/eprint/16752/ Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz Organizational effectiveness. Performance measurement This study attempts to understand factors influencing Malaysian auditors' ethical behavior, i.e., code of ethical conduct, people at the office or those at homes. The relationship between demographic traits of respondents and their perceptions on peers' unethical behavior are studied as the integrity of auditors will affect investors' perception of financial statements. Three hundred and ninety six questionnaires were distributed to Certified Public Accountants whose membership information indicated auditing specialties. The findings revealed that those with a major responsibility (i.e., Senior Audit Assistants) behave more ethically than those with a lesser duty-bound answerability (i.e., audit assistants). The survey revealed that audit assistants are repeatedly engaged in unethical behavior compared to senior managers who rarely engaged in such behavior. The code of conduct seems to play a vital role in moulding auditor's behavior in the workplace more than their peers and superiors. The spouse is reported to be a lesser influence on an auditor's ethical behaviour. Faculty of Business and Management ; UiTM Press 2005 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/16752/1/AJ_RUBIAH%20DALAIL%20JIBE%2005.pdf UNSPECIFIED (2005) Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz. Journal of International Business, Economics and Entrepreneurship (JIBE), 2 (2). pp. 1-19. ISSN 0128-7494 https://jibe.uitm.edu.my/
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Organizational effectiveness. Performance measurement
spellingShingle	Organizational effectiveness. Performance measurement Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
description	This study attempts to understand factors influencing Malaysian auditors' ethical behavior, i.e., code of ethical conduct, people at the office or those at homes. The relationship between demographic traits of respondents and their perceptions on peers' unethical behavior are studied as the integrity of auditors will affect investors' perception of financial statements. Three hundred and ninety six questionnaires were distributed to Certified Public Accountants whose membership information indicated auditing specialties. The findings revealed that those with a major responsibility (i.e., Senior Audit Assistants) behave more ethically than those with a lesser duty-bound answerability (i.e., audit assistants). The survey revealed that audit assistants are repeatedly engaged in unethical behavior compared to senior managers who rarely engaged in such behavior. The code of conduct seems to play a vital role in moulding auditor's behavior in the workplace more than their peers and superiors. The spouse is reported to be a lesser influence on an auditor's ethical behaviour.
format	Article
title	Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
title_short	Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
title_full	Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
title_fullStr	Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
title_full_unstemmed	Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz
title_sort	auditors' perceptions of ethical behaviour at the small and medium audit firms / rubiah dalail and asmah abdul aziz
publisher	Faculty of Business and Management ; UiTM Press
publishDate	2005
url	http://ir.uitm.edu.my/id/eprint/16752/ http://ir.uitm.edu.my/id/eprint/16752/ http://ir.uitm.edu.my/id/eprint/16752/1/AJ_RUBIAH%20DALAIL%20JIBE%2005.pdf
first_indexed	2023-09-18T22:56:47Z
last_indexed	2023-09-18T22:56:47Z
_version_	1777417906694389760

Auditors' perceptions of ethical behaviour at the small and medium audit firms / Rubiah Dalail and Asmah Abdul Aziz

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