Ethical climate, goal interdependence, and commitment among Asian auditors
نویسندگان
چکیده
منابع مشابه
Ethical climate, organizational-professional conflict and organizational commitment A study of Chinese auditors
Purpose – The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors’ perceptions of organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms. Design/methodology/approach – The study is...
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Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...
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This study examines whether perceived ethical climate of the firm, exposure to ethics and moral reasoning have an influence on the ethical judgement of auditors in Malaysia. Analysis suggests that all three factors have positive and significant influence on the ethical judgement of auditors. This study also finds that the moral reasoning of majority of the auditors in Malaysia is contained with...
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ژورنال
عنوان ژورنال: Managerial Auditing Journal
سال: 2013
ISSN: 0268-6902
DOI: 10.1108/02686901311304358