Publication:
Antecedents and outcomes of ethical work climate among public sector auditors in Malaysia

dc.contributor.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#en_US
dc.contributor.authorLoke, Chew Har
dc.date.accessioned2024-10-04T08:18:24Z
dc.date.available2024-10-04T08:18:24Z
dc.date.issued2019
dc.description.abstractEthics 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.en_US
dc.description.degreelevelDoctoral
dc.description.identifierThesis : Antecedents and outcomes of ethical work climate among public sector auditors in Malaysia /by Loke Chew Haren_US
dc.description.identityt11100414471LokeChewHaren_US
dc.description.kulliyahKulliyyah of Economics and Management Sciencesen_US
dc.description.notesThesis (Ph.D)--International Islamic University Malaysia, 2019.en_US
dc.description.physicaldescriptionxvi, 286 leaves : illustrations ; 30cm.en_US
dc.description.programmeDoctor of Philosophy Accountingen_US
dc.identifier.urihttps://studentrepo.iium.edu.my/handle/123456789/1954
dc.identifier.urlhttps://lib.iium.edu.my/mom/services/mom/document/getFile/C23Sd6mltt0fxX5DAytyCtAdQtzt5oc020200813085523343
dc.language.isoenen_US
dc.publisherKuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2019en_US
dc.rightsCopyright International Islamic University Malaysia
dc.titleAntecedents and outcomes of ethical work climate among public sector auditors in Malaysiaen_US
dc.typeDoctoral Thesisen_US
dspace.entity.typePublication
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#

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