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

• Main Authors: Hasnah, Haron, Ishak, Ismail, Aw, Lo Na
• 格式: Article
• 語言: English; English
• 出版: Universiti of Malaya Press 2015
• 主題: H Social Sciences (General)
• 在線閱讀: 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; http://umpir.ump.edu.my/id/eprint/13028/; http://e-journal.um.edu.my/public/article-view.php?id=8587

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...