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Ethics of Malaysian public sector auditors: investigation using Hunt and Vitell model

Ismail, Suhaiza (2018) Ethics of Malaysian public sector auditors: investigation using Hunt and Vitell model. Research Report. Research Management Centre (RMC). International Islamic University Malaysia, Kuala Lumpur. (Unpublished)

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Abstract

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.

Item Type: Monograph (Research Report)
Additional Information: 5096/67722
Uncontrolled Keywords: Corporate ethical values, Ethical behaviour, Ethical climate, Ethical ideology, Professional commitment, Public sector auditors.
Subjects: H Social Sciences > H Social Sciences (General) > H96 Public policy (General), Policy sciences
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Kulliyyah of Economics and Management Sciences
Depositing User: Assoc Prof. Dr. Suhaiza Ismail
Date Deposited: 06 Aug 2019 12:44
Last Modified: 06 Aug 2019 12:44
URI: http://irep.iium.edu.my/id/eprint/67722

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