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

• 主要な著者: Loke, Chew Har, Ismail, Suhaiza, Fatima, Abdul Hamid
• フォーマット: 論文
• 言語: English; English; English
• 出版事項: Emerald Group Publishing Ltd. 2019
• 主題: HJ Public Finance; HJ9701 Public accounting
• オンライン･アクセス: 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....