Determinants of ethical work behaviour of Malaysian public sector auditors

• 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/63185/7/63185%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; http://irep.iium.edu.my/63185/; https://www.emeraldinsight.com/doi/abs/10.1108/APJBA-07-2017-0068

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.