{"_buckets": {"deposit": "65995227-cae5-4e7a-9808-9c0139d7dc96"}, "_deposit": {"created_by": 20, "id": "8484", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "8484"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00008484", "sets": ["1582963436320"]}, "author_link": [], "control_number": "8484", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Ethical Judgement and Ethical Behavior of Myanmar Auditors (Khin Su San, 2022)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The purpose of the study is to investigate the effect of factors influencing on\nethical judgement and to analyze the effect of ethical judgement on ethical behavior of\nMyanmar Auditors. Structured questionnaire is applied for data collection. Data is\ncollected from 130 auditors who are working in audit firms by using simple random\nsampling method. Quantitative research method was applied in this study. The study\nshows that the self-construal and ethical climate have positive and significant\nrelationship with ethical judgement in Myanmar Auditors. The study also found that\nethical judgement had a significant influence on ethical behavior in Myanmar Auditors.\nThis study highlights that self-construal is the most influential variable on ethical\njudgement. These findings suggest that audit firms should support ethical training on\ntheir auditors to improve their ethical mindset during the auditing process. These\nfindings also suggest that self-construal and ethical climate are potentially important\nfactors promote ethical and professionally acceptable decision-making by auditors.\nTherefore, the results provide information for auditing profession and firms to assess\nand/or improve the ethical judgments of auditors and ethical behavior based on the\nauditors\u0027 personal characteristics."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2022-12-15"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Khin Su San, Roll No. 32, MBF(Day) 2nd Bt..,17-10-2022.pdf", "filesize": [{"value": "607 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 607000.0, "url": {"url": "https://meral.edu.mm/record/8484/files/Khin Su San, Roll No. 32, MBF(Day) 2nd Bt..,17-10-2022.pdf"}, "version_id": "79f40f1f-1f61-42f9-8a26-ffacb4b51bd9"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Prof. Dr. Aye Thanda Soe"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Khin Su San"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2022-10-01"}, "item_title": "Ethical Judgement and Ethical Behavior of Myanmar Auditors (Khin Su San, 2022)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/8484", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2022-12-15"}, "publish_date": "2022-12-15", "publish_status": "0", "recid": "8484", "relation": {}, "relation_version_is_last": true, "title": ["Ethical Judgement and Ethical Behavior of Myanmar Auditors (Khin Su San, 2022)"], "weko_shared_id": -1}