Antecedents and outcomes of ethical work climate among public sector auditors in Malaysia /
Ethics is important in any profession, including the accounting profession. Due to the accountability of the public sector, ethics of public sector auditors (PSAs) is paramount. Thus, this research firstly explores the level of ethical work climate (EWC) in the National Audit Department (NAD) in Mal...
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| Format: | Thesis |
| Language: | English |
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Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2019
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/9637 |
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| Summary: | Ethics is important in any profession, including the accounting profession. Due to the accountability of the public sector, ethics of public sector auditors (PSAs) is paramount. Thus, this research firstly explores the level of ethical work climate (EWC) in the National Audit Department (NAD) in Malaysia. This is followed by an investigation on ethical culture as an antecedent of EWC. Furthermore, outcomes of EWC, specifically code commitment, organizational commitment, and work-related ethical behaviour, are determined. The data on all variables (i.e. EWC, ethical culture, code commitment, organizational commitment, work-related ethical behaviour) were collected using a questionnaire instrument based on a seven-point Likert scale. The questionnaires were distributed to the population of PSAs in all the NAD offices throughout the whole of Malaysia. The response rates were 66% and 78% for individual auditors and audit teams, respectively. A total of 61% and 70% of the questionnaires were useable for individuals and teams, respectively. Mean values, Ordinary Least Square (OLS) regressions and Hierarchical Linear Modelling (HLM) were the main statistical tests used in hypotheses testing. The findings revealed that EWC at the NAD is ethical. Next, the univariate regressions' results indicated that ethical culture and its virtues are the antecedents of overall EWC and its components. However, based on the findings of multiple regressions, virtues of ethical culture: feasibility and transparency do not show significant influence on overall EWC and each of its components. Finally, findings from HLM provided evidence that overall EWC was significantly and positively associated with each of the outcomes: code commitment, organizational commitment, and work-related ethical behaviour. However, there were mixed results on the effect of individual components of EWC on each of the outcomes. The findings of this study, that the PSAs at the NAD are ethical, should be reassuring to the public and the government. Nevertheless, this study may also be useful to the NAD as the results reveal the components of EWC that could be further improved, as well as the virtues of ethical culture that could enhance EWC. Finally, this study highlights to the NAD, the component of EWC that should be promoted to consistently produce positive outcomes of code commitment, organizational commitment and work-related ethical behaviour of the PSAs. |
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| Physical Description: | xvi, 286 leaves : illustrations ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 239-259). |