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

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Ahmed Mohamed Alteer; Sofri Bin Yahya; Md Harashid Haron;
  • Journal: Journal of Asian Scientific Research,volume 3,issue 8 August,pages862-875
  • Subject: Auditors, Ethics judgement, Ethical sensitivity, Personal values and ethical climate

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 s... View more
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