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Asian Journal of Business Ethics

Erschienen in:

01.12.2015

Influence of emotional intelligence, ethical climates, and corporate ethical values on ethical judgment of Malaysian auditors

verfasst von: Suhaiza Ismail

Erschienen in: Asian Journal of Business Ethics | Ausgabe 2/2015

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Abstract

The present study attempts to investigate the effect of emotional intelligence, corporate ethical values, and ethical climates on the ethical judgment of auditors in Malaysia. The study used a questionnaire survey comprising instruments on emotional intelligence (Law et al. Journal of applied Psychology, 89(3), 483, 2004), corporate ethical values (Chonko and Hunt Journal of Business Research, 13(4), 339–359, 1985), ethical climate (Victor and Cullen Research in Corporate Social Performance and Policy, 9 51–71, 1987), and ethical vignettes related to the auditors’ job (Loeb et al. Journal of Accounting Research, 9(2), 287–306, 1971 and Cohen et al. 1994). A total 263 usable responses were obtained and analyzed using statistical tests of mean score, standard deviation, correlation, and multiple regression. The results reveal that emotional intelligence and corporate ethical values significantly influenced the ethical judgment of auditors. Likewise, instrumental and independence ethical climates have significant effect on ethical judgment of auditors in Malaysia.

Vorheriger Artikel Perception of corporate social responsibility among devout and nondevout customers in an Islamic society

Nächster Artikel Ownership structure and auditor choice: evidence from Chinese listed firms

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Titel: Influence of emotional intelligence, ethical climates, and corporate ethical values on ethical judgment of Malaysian auditors
verfasst von: Suhaiza Ismail
Publikationsdatum: 01.12.2015
Verlag: Springer Netherlands
Erschienen in: Asian Journal of Business Ethics / Ausgabe 2/2015
Print ISSN: 2210-6723
Elektronische ISSN: 2210-6731
DOI: https://doi.org/10.1007/s13520-015-0047-x