The Influence of Professional Scepticism, Self-Efficacy and Perceived Ethical Climate on Internal Auditors’ Ethical Judgment in Public Sector Management
Journal Title: Polish Journal of Management Studies - Year 2019, Vol 19, Issue 2
Abstract
This study examines whether professional scepticism, self-efficacy, and perceived ethical climate of an organisation has an impact in ethical judgment of internal auditors in the public sector in Malaysia. The internal auditors in the government sector have a proactive role to monitor on-going government projects. The sample was selected from the ministry staff consisting of senior auditors and assistant auditors working for the organisation in the public sector, including those attached to branches located throughout Malaysia. The questionnaire survey was distributed directly or using online-system on 94 internal auditors. Based on multiple regression analysis, this study shows that the internal auditors’ perceived ethical climate had a positive influence on their ethical judgment. However, this study shows that the internal auditors’ professional scepticism and self-efficacy had no significant influence on their ethical judgment. This study shows that the internal auditors do make ethical judgments although more stringent regulations may enhance the ethical judgment score, as auditors will refrain themselves from acting unethically. The reporting of unethical conduct and the awareness on the consequences of committing unethical conduct generally would discourage them from behaving unethically. The findings in this study suggests that the public sector organisations need to provide more efforts in strengthening their ethical climate and implementing a clear policy on ethical conduct in order to enhance ethical judgment amongst their internal auditors.<br/><br/>
Authors and Affiliations
Erlane K Ghani, Harianto Respati, Junianto Tjahjo Darsono, Mardhiah Mohd Yusoff
Keywords
Related Articles
- EP ID EP599985
- DOI 10.17512/pjms.2019.19.2.13
- Views 77
- Downloads 0
THE RISK MANAGEMENT ORGANIZATIONAL ENTITIES
The place and role of risk in managerial activity must be analysed by taking into account the relation where the two concepts about risk are, namely: The concept suggested by the decision theory and concept suggested by...
PERSONAL AND PROFESSIONAL DEVELOPMENT AS A VALUE IN A KNOWLEDGE-BASED SOCIETY
The paper considers modern self-management methods and it also presents the benefits of coaching in personal and professional life, which affects the development of a knowledge-based society.<br/><br/>
DISCRIMINATION OF WOMEN IN THE LABOUR MARKET OF SR AND MODELS OF DISCRIMINATION
The paper deals with the problem of women’s discrimination in the labour market. Significant differences, among women and men in the labour market, are especially in unemployment rate in reward system, and high horizonta...
SOLID WASTE DISPOSAL PROBLEMS IN ARIEŞ URBAN COMMUNITY FROM CLUJ COUNTY
In many technological societies, after the Industrial Revolution the problem of solid waste was appeared because of changing the consumption pattern of society. The part of solid waste which is related to the municipalit...
INNOVATIVENESS OF AN ENTERPRISE IN THE CONTEXT OF TECHNOLOGY GLOBALISATION
This paper presents epistemological discussion about the issues of the management of development of enterprise innovativeness. The aim of the studies is to raise awareness of the complexity, interdisciplinarity and enhan...