An Analysis on Ethical Judgments of Malaysian Auditors
| dc.contributor.author | Zakaria, Maheran | |
| dc.date.accessioned | 2018-10-04T03:35:51Z | |
| dc.date.available | 2018-10-04T03:35:51Z | |
| dc.date.issued | 2010-01 | |
| dc.description.abstract | Many major financial scandals in the auditing profession throughout the world resulted from unethical judgments. This has been evidenced by the involvement of auditors in the scandals. For example, in the US, one of the big accounting firms, namely Arthur Anderson collaborated with the company's management in perpetrating fraud in the Enron' s Scandal. In the UK, Ernst & Young was charged for giving an unqualified opinion for accounts between 1994 and 2000. In Malaysia, we have seen major scandals in some large organizations, such as Transmile Group Berhad, Megan Media Holdings Berhad, Southern Bank Berhad, Technology Resources Industries and Cold Storage Malaysia Berhad. Despite major financial irregularities, their auditors issued clean reports. As such, the public is skeptical toward auditors and accuses them of forming unethical judgments. This concern on ethical judgments has spurred the interest in studies on auditors' ethical judgments. Although this topic has been of interest to many scholars and practitioners abroad, local studies continue to remain scarce. In relation to this, the objective of this study is to analyze ethical judgments of Malaysian auditors. The foundation of this study was based on ethical judgment model proposed by Hunt and Vitell's Theory of Ethics (1993, 1986). The data were gathered from completed questionnaires that were mailed to selected audit firms as listed in the MIA list and analyzed using Structural Equation Modeling of AMOS 16.0 and SPSS 16.00. As hypothesized, the findings confirmed the following statements; auditors who work in firms with higher organizational ethical climate are perceptive of ethical problems. Knowledge of ethics is positively related to perceived ethical problems. Also, culture has a positive relationship with perceived ethical problems. Furthermore, the greater the perceived ethical problems, the greater is the deontological evaluations. Also well supported is that both moral philosophies, namely deontological and teleological evaluations influence ethical judgments. In addition, it supported that the strength of relationship between deontological evaluations and ethical judgments is greater as opposed to the relationship between teleological evaluations and ethical judgments. However, the study did not support the relationship between perceived ethical problems and teleological evaluations. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/6666 | |
| dc.subject | Ethical Judgments | en_US |
| dc.subject | Malaysian Auditors | en_US |
| dc.title | An Analysis on Ethical Judgments of Malaysian Auditors | en_US |
| dc.type | Thesis | en_US |
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