An Empirical Examination of Undergraduate Accounting Students’ Ethical Judgment: Malaysia Evidence
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 12
Abstract
Several highly publicized financial disasters in the past decade have brought into question the auditors’ integrity and credibility especially related to their ethical judgment. More specifically, misconduct of auditors, has drawn significant attention to the importance of ethics and integrity in public accounting. As a result, accounting firms have taken actions to re-establish credibility within the profession. In the wake of the aforementioned accounting scandals, many authors have argued that ethics education should start early in an auditors career, even before joining the profession. Noting the importance of moral intensity construct and ethical orientation dimensions in shaping the auditors’ ethical judgment, this current study provides further evidence by investigating these two variables on future auditors’ ethical judgment. The Structural Equation Modeling (SEM) technique is used to silmutaneously analyze the data as to establish a behavioral model of future auditors’ ethical judgment. The findings showed that the moral intensity and ideologistic ethical orientation influences the future auditors’ ethical judgments, but not the relativistic ethical orientation. Implications of the findings and future research are discussed in the paper. The findings could contribute to the existing literature on ethics within the academic curriculum and, in particular, to accounting ethics in Malaysia.
Authors and Affiliations
Razana Juhaida Johari, Norfadzilah Rashid, Ahmad Shukri Yazid, Fauzilah Salleh
Keywords
Related Articles
- EP ID EP580917
- DOI 10.6007/IJARBSS/v8-i12/5064
- Views 70
- Downloads 0
The Scientific of the Fundamentals of Maqasid in Islamic Financial Products Development
The objectives of Shari‘ah (Maqasid al-Shari‘ah) theory are the key to better understand the Shari‘ah in its true perspective. Hence, in order to obtain the clarity and visibility on the Maqasid al-Shari‘ah, this paper w...
Facebook usage pattern among rural youths of 1Malaysia Wireless Village
The aim of this study is to discover the pattern of Facebook usage among the rural youths of 1Malaysia Wireless Village in Malaysia. Technology Acceptance Model and the Theory of Social Categorization were used to furthe...
Indirect Monetary Policy Instruments and Poverty Reduction in Nigeria: An Empirical Evidence from Time Series Data
The paper examines the effectiveness of indirect monetary policy instruments in reducing poverty in Nigeria using a multiple regression model as well as time series data covering the period 1986 to 2012. The Ordinary Lea...
Retention Strategies to Increase Organizational Commitment and Reduce Employee Turnover in Hospitality Sector of Karachi, Pakistan
This study aims to explore the relationship between retention strategies and employee turnover. In addition to that, the effectiveness of these strategies to enhance organizational commitment of employees working in the...
Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange
The paper examines the impact of audit committee on financial reporting quality in listed firms in Nigeria Stock Exchange. The paper uses the conceptual approach on archival data in the form of annual report of listed co...