The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia

This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This st...

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Main Authors:	Hasnah, Haron, Ishak, Ismail, Aw, Lo Na
Format:	Article
Language:	English English
Published:	Universiti of Malaya Press 2015
Subjects:	H Social Sciences (General)
Online Access:	http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf

id	ump-13028
recordtype	eprints
spelling	ump-130282017-08-14T08:00:02Z http://umpir.ump.edu.my/id/eprint/13028/ The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia Hasnah, Haron Ishak, Ismail Aw, Lo Na H Social Sciences (General) This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained within the first and second levels of Kohlberg’s moral development stage although some have also achieved the highest level. It is deduced that this is because majority of the auditors in Malaysia are more deontologists in approach rather than teleologists and that they tend to adhere to strict rules and processes. Additionally, the study finds that the level of ethical judgement among these auditors is at the average level. The findings will be useful for the government, the regulator and also audit firms which are striving to improve the ethicality of their auditors. Universiti of Malaya Press 2015-12 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf Hasnah, Haron and Ishak, Ismail and Aw, Lo Na (2015) The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia. Asian Journal of Business and Accounting, 8 (2). pp. 25-65. ISSN 1985-4064 http://e-journal.um.edu.my/public/article-view.php?id=8587
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Hasnah, Haron Ishak, Ismail Aw, Lo Na The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
description	This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained within the first and second levels of Kohlberg’s moral development stage although some have also achieved the highest level. It is deduced that this is because majority of the auditors in Malaysia are more deontologists in approach rather than teleologists and that they tend to adhere to strict rules and processes. Additionally, the study finds that the level of ethical judgement among these auditors is at the average level. The findings will be useful for the government, the regulator and also audit firms which are striving to improve the ethicality of their auditors.
format	Article
author	Hasnah, Haron Ishak, Ismail Aw, Lo Na
author_facet	Hasnah, Haron Ishak, Ismail Aw, Lo Na
author_sort	Hasnah, Haron
title	The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
title_short	The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
title_full	The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
title_fullStr	The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
title_full_unstemmed	The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia
title_sort	effect of moral reasoning, exposure to ethics and perceived ethical climate on ethical judgement of auditors in malaysia
publisher	Universiti of Malaya Press
publishDate	2015
url	http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/ http://umpir.ump.edu.my/id/eprint/13028/1/AJBA%208%282%29_2.pdf http://umpir.ump.edu.my/id/eprint/13028/7/fim-2015-hasnah-Effect%20of%20Moral%20Reasoning.pdf
first_indexed	2023-09-18T22:15:11Z
last_indexed	2023-09-18T22:15:11Z
_version_	1777415289958301696

The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Ethical Judgement of Auditors in Malaysia

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