Auditors' Personal Values and Ethical Judgement at Different Levels of Ethical Climate: A Conceptual Link
The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditor judgements. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and suggested factors that may affe...
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| Veröffentlicht in: | Journal of Asian scientific research (Online) 2013-08, Vol.3 (8), p.862 |
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| container_title | Journal of Asian scientific research (Online) |
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| creator | Ahmed Mohamed Alteer Sofri Bin Yahya Haron, Md Harashid |
| description | The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditor judgements. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and suggested factors that may affect ethical judgement decision. The suggestion model proposes that ethical judgements are influenced by personal values via ethical sensitivity. Nonetheless, the influence of personal values on ethical sensitivity is expected to be stronger at higher level of ethical climate. |
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| ispartof | Journal of Asian scientific research (Online), 2013-08, Vol.3 (8), p.862 |
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| language | eng |
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| title | Auditors' Personal Values and Ethical Judgement at Different Levels of Ethical Climate: A Conceptual Link |
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