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Ethical issues characteristics and their relevance to auditors’ ethical decision-making in Malaysia
| Content Provider | Scilit |
|---|---|
| Author | Johari, Razana Juhaida Sanusi, Zuraidah Mohd Rahman, Rashidah Abdul Omar, Normah |
| Copyright Year | 2017 |
| Description | Empirically, research in accounting has addressed the influences of individual, situational and organizational factors on the ethical decision-making process. The importance of ethical issues characteristics on the ethical decision-making process has been highlighted by T. M. Jones in his model. According to Jones, the moral intensity of the issue captures the heightened feelings and emotions of a particular ethical conflict and significantly influences all the sequential steps of an individual's ethical decision-making process. The six components of moral intensity construct are illustrated: magnitude of consequences; social consensus; probability of effect; temporal immediacy; proximity; and concentration of effect. Initial empirical studies indicate that moral intensity construct influences ethical decisions on various business and marketing-related dilemmas. The involvements of Malaysian auditors in unethical behaviours are becoming the restless issues argued by the public. Malaysians are associated with such ethical values as respect for elders, maintaining harmonious relationships by not hurting others, being sensitive towards others' feelings and being tolerant. Book Name: Sustainability and Management |
| Related Links | https://api.taylorfrancis.com/content/chapters/edit/download?identifierName=doi&identifierValue=10.4324/9781315611440-15&type=chapterpdf |
| Ending Page | 214 |
| Page Count | 10 |
| Starting Page | 205 |
| DOI | 10.4324/9781315611440-15 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2017-07-14 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Sustainability and Management Applied Mathematics Auditors Moral Intensity Making Process Malaysians Ethical Decision Making |
| Content Type | Text |
| Resource Type | Chapter |