Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.]
This study examined effects of ethical sensitivity and ethical climate on auditors’ ethical judgements. The study employed a ‘between subjects’ experimental design to assess auditors’ judgements on ethical dilemmas relating to issues of independence and confidentiality. Participants consist of 146 a...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2016
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30652/1/AJ_AIDA%20HAZLIN%20ISMAIL%20MAR%20B%2016.pdf |
| _version_ | 1825737228431654912 |
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| author | Ismail, Aida Hazlin Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah Abdul Shukor, Zaleha |
| author_facet | Ismail, Aida Hazlin Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah Abdul Shukor, Zaleha |
| author_sort | Ismail, Aida Hazlin |
| collection | UITM |
| description | This study examined effects of ethical sensitivity and ethical climate on auditors’ ethical judgements. The study employed a ‘between subjects’ experimental design to assess auditors’ judgements on ethical dilemmas relating to issues of independence and confidentiality. Participants consist of 146 auditors from Big 4 and Non Big 4 firms. Results showed ethical sensitivity had a significant positive effect on auditors’ ethical judgements. However, the effect of ethical sensitivity on auditors’ ethical judgements was moderated by the ethical climate of the firm. The positive effect of ethical sensitivity is stronger in higher ethical climate. |
| first_indexed | 2024-03-06T02:14:51Z |
| format | Article |
| id | oai:ir.uitm.edu.my:30652 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:14:51Z |
| publishDate | 2016 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:306522020-06-01T03:17:09Z https://ir.uitm.edu.my/id/eprint/30652/ Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] mar Ismail, Aida Hazlin Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah Abdul Shukor, Zaleha HF Commerce Accounting. Bookkeeping Auditing. Auditors This study examined effects of ethical sensitivity and ethical climate on auditors’ ethical judgements. The study employed a ‘between subjects’ experimental design to assess auditors’ judgements on ethical dilemmas relating to issues of independence and confidentiality. Participants consist of 146 auditors from Big 4 and Non Big 4 firms. Results showed ethical sensitivity had a significant positive effect on auditors’ ethical judgements. However, the effect of ethical sensitivity on auditors’ ethical judgements was moderated by the ethical climate of the firm. The positive effect of ethical sensitivity is stronger in higher ethical climate. Universiti Teknologi MARA Cawangan Selangor 2016-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30652/1/AJ_AIDA%20HAZLIN%20ISMAIL%20MAR%20B%2016.pdf Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.]. (2016) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review/>, 15 (2). pp. 1-23. ISSN 1675-4077 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/595 |
| spellingShingle | HF Commerce Accounting. Bookkeeping Auditing. Auditors Ismail, Aida Hazlin Mohd Sanusi, Zuraidah Mohd Iskandar, Takiah Abdul Shukor, Zaleha Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title | Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title_full | Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title_fullStr | Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title_full_unstemmed | Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title_short | Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.] |
| title_sort | auditor s ethical judgements assessing the effect of ethical sensitivity and ethical climate aida hazlin ismail et al |
| topic | HF Commerce Accounting. Bookkeeping Auditing. Auditors |
| url | https://ir.uitm.edu.my/id/eprint/30652/1/AJ_AIDA%20HAZLIN%20ISMAIL%20MAR%20B%2016.pdf |
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