Determinants of ethical work behaviour of Malaysian public sector auditors

Abstract

Purpose The purpose of this paper is 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: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and 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, CEV, professional commitment, ethical ideology and organisational 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, CEV 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.

Professional Commitment And Whistleblowing Intention: The Role Of National Culture

“…The auditor's with high professional commitment tend to intend to blow the audit firm's fraud case. This finding also supports previous empirical research that the strong accountant's professional commitment, a higher tendency of accountant obligation to report fraudulent actions (Hall et al, 2005;Ismail & Yuhanis, 2018;Mansor et al, 2020;Taylor & Curtis, 2010).…”

“…Auditors with high professional commitment will show a willingness to report their peers' mistakes (Mansor et al, 2020). Previous empirical findings state that professional JRAK 11.1 commitment significantly affects public sector auditors' tendency to behave ethically (Ismail & Yuhanis, 2018;Mansor et al, 2020). Thus, the first hypothesis is:…”

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

“…Differences in the level of knowledge about something can affect each individual's attitude towards it, and this attitude will affect that person's intentions (Ismail and Yuhanis, 2018). It is the same in the accounting profession, where different levels of knowledge regarding the professional code of ethics, rules, and laws will affect the attitude one chooses to use to judge something, for example in cases of fraud.…”

Ethical Climate, Ethical Behavior and Professional Values as Perceived by Staff Nurses' at Two Differenthospitals

“…Also, Elçi & Alpkan (2009); Abadiga et al, (2019) and Koskenvuori, Numminen & Suhonen (2019) defined it as a common perception of the accurate ethical behavior and the approach that ethical concerns should be dealt with. Ismail & Yuhanis (2018) reported that it means a combination of employees' perception toward their organization ethical principles.…”