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

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• 作者：Suhaiza Ismail
• 关键词：Auditors ; Emotional intelligence ; Ethical climate ; Corporate ethical values ; Ethical judgment ; Malaysia
• 刊名：Asian Journal of Business Ethics
• 出版年：2015
• 出版时间：December 2015
• 年：2015
• 卷：4
• 期：2
• 页码：147-162
• 全文大小：373 KB
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• 作者单位：Suhaiza Ismail (1)
  
  1. Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728, Kuala Lumpur, Malaysia
  
• 刊物主题：Ethics; Economic Growth; Management/Business for Professionals; Quality of Life Research;
• 出版者：Springer Netherlands
• ISSN：2210-6731

文摘

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. Keywords Auditors Emotional intelligence Ethical climate Corporate ethical values Ethical judgment Malaysia