Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia

• Main Authors: Loke, Chew Har, Ismail, Suhaiza, Fatima, Abdul Hamid
• Format: Article
• Language: English; English; English
• Published: Emerald Group Publishing Ltd. 2019
• Subjects: HJ Public Finance; HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/79901/1/79901_Validation%20of%20Arnaud%E2%80%99s%20ethical.pdf; http://irep.iium.edu.my/79901/2/79901_Validation%20of%20Arnaud%E2%80%99s%20ethical_SCOPUS.pdf; http://irep.iium.edu.my/79901/3/79901_Validation%20of%20Arnaud%E2%80%99s%20ethical_WOS.pdf; http://irep.iium.edu.my/79901/; https://www.emerald.com/insight/content/doi/10.1108/IJOES-12-2018-0183/full/html

Purpose: The purpose of this paper is to empirically test Arnaud’s (2010) ethical climate index (ECI) of measuring ethical work climate (EWC) in the context of Malaysian public sector auditors (PSAs). Design/methodology/approach: EWC is conceptualized as four main components with two sub-components....