Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

• Main Author: Mohd Ghazali, Nazli Anum
• Format: Article
• Language: English; English; English
• Published: Emerald Group Holdings Ltd. 2021
• Subjects: HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/90061/1/90061_Factors%20influencing%20ethical%20judgements.pdf; http://irep.iium.edu.my/90061/2/90061_Factors%20influencing%20ethical%20judgements_WoS.pdf; http://irep.iium.edu.my/90061/3/90061_Factors%20influencing%20ethical%20judgements_SCOPUS.pdf; http://irep.iium.edu.my/90061/; https://www.emerald.com/insight/content/doi/10.1108/IJSE-07-2020-0473/full/html

Purpose: The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners. Design/methodology/approach: A questionnaire survey was carried out to elicit opinions from accounting practitioners...