دانلود رایگان مقاله انگلیسی عوامل تعیین کننده رفتار اخلاقی حسابرسان مالزی - امرالد 2018

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.

Discussions, Implications, Limitations and Suggestions for Future Research and Conclusion

The present study investigated the influence of ethical climate, professional commitment, corporate ethical values and ethical ideology on the ethical behaviour of public sector auditors in Malaysia. The study found that these four factors had and significant influence on their ethical behaviours. These results provide several important insights and implications for public sector auditors in Malaysia and beyond.

First, the present study found that the law climate had a significant negative influence on the unethical behaviour of public sector auditors. This finding is consistent with earlier findings by Jeffrey (2004) and Alleyne (2015). This evidence implies that public sector auditors in Malaysia respond well to an ethical climate that emphasizes the strict adherence of uniform professional codes and policies across all public sector agencies. Policy makers can take advantage of this opportunity by continually improving the clarity and comprehensiveness of these professional codes so that public sector auditors can diligently follow them thus facilitating a more ethical and professional public auditing sector.