Cover Image

Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail

The increasing number of financial scandals resulting from auditors’ unethical judgment has led to public distrust on the morality of auditors. Hence, the message is clear; to be relevant, auditors must be ethical in their behavior and judgments. As such, it is important to understand and investigat...

Full description

Saved in:
Bibliographic Details
Main Authors: Zakaria, Maheran, Haron, Hasnah, Ismail, Ishak
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2010
Subjects:
BD Speculative Philosophy
Auditing. Bank examination
Online Access:http://ir.uitm.edu.my/id/eprint/30997/1/AJ_MAHERAN%20ZAKARIA%20MAR%20B%2010.pdf
http://ir.uitm.edu.my/id/eprint/30997/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/248
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.30997
record_format eprints
spelling my.uitm.ir.309972020-06-15T04:05:17Z http://ir.uitm.edu.my/id/eprint/30997/ Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail Zakaria, Maheran Haron, Hasnah Ismail, Ishak BD Speculative Philosophy Auditing. Bank examination The increasing number of financial scandals resulting from auditors’ unethical judgment has led to public distrust on the morality of auditors. Hence, the message is clear; to be relevant, auditors must be ethical in their behavior and judgments. As such, it is important to understand and investigate factors that influence auditors’ ethical judgments. This paper attempts to examine the influence of two moral philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. A total of 940 questionnaires were sent to audit firms in Malaysia. About 250 auditors responded with 224 questionnaires were usable. By using Structural Equation Modeling of AMOS 16.0, the study found that there were significant relationships between these two philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. Findings of this study will be useful for Malaysian Institute of Accountants (MIA), the government, audit firms and institutions of higher learning in their effort to improve auditors’ ethical judgments which can uphold the credibility and viability of the auditing profession. Universiti Teknologi MARA Cawangan Selangor 2010-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30997/1/AJ_MAHERAN%20ZAKARIA%20MAR%20B%2010.pdf Zakaria, Maheran and Haron, Hasnah and Ismail, Ishak (2010) Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail. Management & Accounting Review (MAR), 9 (1). pp. 1-23. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/248
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic BD Speculative Philosophy
Auditing. Bank examination
spellingShingle BD Speculative Philosophy
Auditing. Bank examination
Zakaria, Maheran
Haron, Hasnah
Ismail, Ishak
Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
description The increasing number of financial scandals resulting from auditors’ unethical judgment has led to public distrust on the morality of auditors. Hence, the message is clear; to be relevant, auditors must be ethical in their behavior and judgments. As such, it is important to understand and investigate factors that influence auditors’ ethical judgments. This paper attempts to examine the influence of two moral philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. A total of 940 questionnaires were sent to audit firms in Malaysia. About 250 auditors responded with 224 questionnaires were usable. By using Structural Equation Modeling of AMOS 16.0, the study found that there were significant relationships between these two philosophies namely deontology and teleology evaluations on auditors’ ethical judgments. Findings of this study will be useful for Malaysian Institute of Accountants (MIA), the government, audit firms and institutions of higher learning in their effort to improve auditors’ ethical judgments which can uphold the credibility and viability of the auditing profession.
format Article
author Zakaria, Maheran
Haron, Hasnah
Ismail, Ishak
author_facet Zakaria, Maheran
Haron, Hasnah
Ismail, Ishak
author_sort Zakaria, Maheran
title Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_short Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_full Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_fullStr Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_full_unstemmed Do moral philosophies influence auditors’ ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
title_sort do moral philosophies influence auditors’ ethical judgments? / maheran zakaria, hasnah haron and ishak ismail
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2010
url http://ir.uitm.edu.my/id/eprint/30997/1/AJ_MAHERAN%20ZAKARIA%20MAR%20B%2010.pdf
http://ir.uitm.edu.my/id/eprint/30997/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/248
_version_ 1685650732494094336
score 13.211869

Similar Items