Auditors’ Personal Values and Ethical Judgement at Different Levels of Ethical Climate: A Conceptual Link

Ahmed Mohamed Alteer, Sofri Bin Yahya and Md Harashid Haron

Journal of Asian Scientific Research, 2013, vol. 3, issue 8, 862-875

Abstract: 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.

Keywords: Auditors; Ethics judgement; Ethical sensitivity; Personal values and ethical climate. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:asi:joasrj:v:3:y:2013:i:8:p:862-875:id:3538

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