2026-10-24T22:08:15Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00008484 2024-08-30T06:20:45Z 1582963436320 1582963436320:1582965701379

Ethical Judgement and Ethical Behavior of Myanmar Auditors (Khin Su San, 2022) Khin Su San The purpose of the study is to investigate the effect of factors influencing on ethical judgement and to analyze the effect of ethical judgement on ethical behavior of Myanmar Auditors. Structured questionnaire is applied for data collection. Data is collected from 130 auditors who are working in audit firms by using simple random sampling method. Quantitative research method was applied in this study. The study shows that the self-construal and ethical climate have positive and significant relationship with ethical judgement in Myanmar Auditors. The study also found that ethical judgement had a significant influence on ethical behavior in Myanmar Auditors. This study highlights that self-construal is the most influential variable on ethical judgement. These findings suggest that audit firms should support ethical training on their auditors to improve their ethical mindset during the auditing process. These findings also suggest that self-construal and ethical climate are potentially important factors promote ethical and professionally acceptable decision-making by auditors. Therefore, the results provide information for auditing profession and firms to assess and/or improve the ethical judgments of auditors and ethical behavior based on the auditors' personal characteristics. 2022-10-01 https://meral.edu.mm/records/8484