Moral Reasoning of Malaysian Auditor

被引：0

作者：

Haron, Hasnah ^{[1
]}

Ismail, Ishak ^{[2
]}

Ganesan, Yuvaraj ^{[2
]}

Din, Danizah Che ^{[2
]}

机构：

[1] Univ Sains Malaysia, Grad Sch Business, George Town 11800, Malaysia

[2] Univ Sains Malaysia, Sch Management, George Town 11800, Malaysia

来源：

ADVANCED SCIENCE LETTERS | 2015年 / 21卷 / 04期

关键词：

Moral Reasoning; Audit Firms; Auditor; DIT; Malaysia; BEHAVIOR;

D O I：

10.1166/asl.2015.5946

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

This study examines the level of moral reasoning of Malaysian auditors. Analysis on 79 respondents, found that Malaysian auditors have a moderate level of moral reasoning. The study found that 57% of respondents have a moral reasoning level more than 27.6% and a mean P score of 28.8%. This implies that Malaysian auditors are more concerned with social expectations and will act in accordance to it. Improved moral reasoning will lead to improved ethical behavior. This study helps Malaysian Institute of Accountant (MIA) to strategize and to increase the level of moral reasoning of auditors for a high level as to ensure sustainability and increase public confidence in the auditing profession.

引用

页码：942 / 946

页数：5

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