Moral Reasoning of Malaysian Auditor

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.