{"id":"https://openalex.org/W3120982159","doi":"https://doi.org/10.1108/ijse-07-2020-0473","title":"Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence","display_name":"Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3120982159","doi":"https://doi.org/10.1108/ijse-07-2020-0473","mag":"3120982159"},"language":"en","primary_location":{"id":"doi:10.1108/ijse-07-2020-0473","doi":"https://doi.org/10.1108/ijse-07-2020-0473","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijse-07-2020-0473","pdf_url":null,"source":{"id":"https://openalex.org/S49131624","display_name":"International Journal of Social Economics","issn_l":"0306-8293","issn":["0306-8293","1758-6712"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Social Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045274296","display_name":"Nazli Anum Mohd Ghazali","orcid":"https://orcid.org/0000-0002-3343-9699","observed_orcids":["https://orcid.org/0000-0002-3343-9699"]},"institutions":[{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Nazli Anum Mohd Ghazali","raw_affiliation_strings":["Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia","institution_ids":["https://openalex.org/I4164984"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5045274296"],"corresponding_institution_ids":["https://openalex.org/I4164984"],"apc_list":null,"apc_paid":null,"fwci":2.5617,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.90241353,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"48","issue":"3","first_page":"384","last_page":"398"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/moral-judgment","display_name":"moral judgment","score":0.8640000224113464},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.9789999723434448},{"id":"https://openalex.org/keywords/corporate-ethical-values","display_name":"corporate ethical values","score":0.9710000157356262},{"id":"https://openalex.org/keywords/demographic-factors","display_name":"demographic factors","score":0.9539999961853027},{"id":"https://openalex.org/keywords/age","display_name":"age","score":0.6100000143051147},{"id":"https://openalex.org/keywords/gender-differences","display_name":"gender differences","score":0.9559999704360962},{"id":"https://openalex.org/keywords/malaysian-code-on-corporate-governance","display_name":"Malaysian Code on Corporate Governance","score":0.7739999890327454},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.5640000104904175}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6615068316459656},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6053256988525391},{"id":"https://openalex.org/C24845683","wikidata":"https://www.wikidata.org/wiki/Q178651","display_name":"Interview","level":2,"score":0.586932361125946},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5785083770751953},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5741816759109497},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5448408722877502},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.5168876647949219},{"id":"https://openalex.org/C2993284296","wikidata":"https://www.wikidata.org/wiki/Q194112","display_name":"Ethical values","level":2,"score":0.49357521533966064},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.41176488995552063},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3859390914440155},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3635394275188446},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.25435537099838257},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.25368058681488037},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.24121332168579102},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.14076915383338928},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11134177446365356},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09087821841239929},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/ijse-07-2020-0473","doi":"https://doi.org/10.1108/ijse-07-2020-0473","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijse-07-2020-0473","pdf_url":null,"source":{"id":"https://openalex.org/S49131624","display_name":"International Journal of Social Economics","issn_l":"0306-8293","issn":["0306-8293","1758-6712"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Social Economics","raw_type":"journal-article"},{"id":"pmh:oai:generic.eprints.org:90061","doi":null,"is_oa":false,"landing_page_url":"http://irep.iium.edu.my/90061/1/90061_Factors%20influencing%20ethical%20judgements.pdf","pdf_url":"http://irep.iium.edu.my/90061/1/90061_Factors%20influencing%20ethical%20judgements.pdf","source":{"id":"https://openalex.org/S4306400713","display_name":"The International Islamic University Malaysia Repository (The International Islamic University Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4164984","host_organization_name":"International Islamic University Malaysia","host_organization_lineage":["https://openalex.org/I4164984"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4000000059604645,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320321709","display_name":"Ministry of Higher Education, Malaysia","ror":"https://ror.org/05mcs2t73"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":62,"referenced_works":["https://openalex.org/W207693194","https://openalex.org/W629408232","https://openalex.org/W1481565674","https://openalex.org/W1500092744","https://openalex.org/W1504281378","https://openalex.org/W1528634062","https://openalex.org/W1535683092","https://openalex.org/W1571499854","https://openalex.org/W1837549676","https://openalex.org/W1966274016","https://openalex.org/W1991494781","https://openalex.org/W1994297613","https://openalex.org/W1994364563","https://openalex.org/W2004242720","https://openalex.org/W2004696384","https://openalex.org/W2019156884","https://openalex.org/W2032547059","https://openalex.org/W2038280209","https://openalex.org/W2040477714","https://openalex.org/W2043258975","https://openalex.org/W2045104977","https://openalex.org/W2050237941","https://openalex.org/W2060360420","https://openalex.org/W2061660336","https://openalex.org/W2062325760","https://openalex.org/W2064327283","https://openalex.org/W2065439505","https://openalex.org/W2076808189","https://openalex.org/W2082010751","https://openalex.org/W2083647746","https://openalex.org/W2084089672","https://openalex.org/W2090682529","https://openalex.org/W2091251365","https://openalex.org/W2110408019","https://openalex.org/W2115093330","https://openalex.org/W2121692846","https://openalex.org/W2127600301","https://openalex.org/W2128503711","https://openalex.org/W2151676008","https://openalex.org/W2156595589","https://openalex.org/W2261429858","https://openalex.org/W2284219800","https://openalex.org/W2479057293","https://openalex.org/W2507151587","https://openalex.org/W2521857170","https://openalex.org/W2595414147","https://openalex.org/W2605860092","https://openalex.org/W2742639322","https://openalex.org/W2778669228","https://openalex.org/W2787986839","https://openalex.org/W2807783715","https://openalex.org/W2912053255","https://openalex.org/W2921769508","https://openalex.org/W2921862694","https://openalex.org/W2931319356","https://openalex.org/W2968734064","https://openalex.org/W2978988656","https://openalex.org/W3025268837","https://openalex.org/W3122736110","https://openalex.org/W3143515237","https://openalex.org/W4232099186","https://openalex.org/W4248144488"],"related_works":["https://openalex.org/W1994364563","https://openalex.org/W4248778305","https://openalex.org/W2112912426","https://openalex.org/W2522412456","https://openalex.org/W2267205857","https://openalex.org/W4247681594","https://openalex.org/W2921769508","https://openalex.org/W1624150790","https://openalex.org/W7140633505","https://openalex.org/W7030046782"],"abstract_inverted_index":{"Purpose":[0],"The":[1,58,107,149,164,216],"purpose":[2],"of":[3,23,114,200,221,224,246],"this":[4,121],"paper":[5],"is":[6,66,74,94,123],"to":[7,11,34,125,174,185,227],"examine":[8],"the":[9,198,201,219,222],"extent":[10],"which":[12,116,171],"demographic":[13],"factors":[14],"and":[15,44,54,179,232,236],"corporate":[16,41,63,138,162,182,237],"ethical":[17,21,42,45,64,71,87,101,177,193,213,238,244],"value":[18,65],"impact":[19],"on":[20,40,51,143,167,181,189],"decisions":[22],"Malaysian":[24,165],"accounting":[25,38,81,247],"practitioners.":[26],"Design/methodology/approach":[27],"A":[28,132],"questionnaire":[29],"survey":[30],"was":[31,49],"carried":[32],"out":[33],"elicit":[35],"opinions":[36],"from":[37],"practitioners":[39,82,248],"values":[43,239],"judgements.":[46,72,131,214],"Regression":[47],"analysis":[48,60],"performed":[50],"201":[52],"completed":[53],"useable":[55],"questionnaires.":[56],"Findings":[57],"regression":[59,108],"shows":[61],"that":[62,152,233],"a":[67,76,90,158,191],"significant":[68,77],"factor":[69],"determining":[70],"Age":[73,204],"also":[75,95,207],"factor,":[78],"with":[79,97],"older":[80],"being":[83],"stricter":[84],"in":[85,120,210,242,249],"their":[86],"stance.":[88],"To":[89],"lesser":[91],"extent,":[92],"gender":[93],"significant,":[96],"females":[98],"exhibiting":[99],"higher":[100],"judgements":[102,245],"than":[103],"males.":[104],"Research":[105],"limitations/implications":[106],"model":[109],"reports":[110],"an":[111,228],"adjusted":[112],"R-squared":[113],"19.2%,":[115],"suggests":[117],"further":[118,211],"work":[119],"area":[122],"necessary":[124],"identify":[126],"other":[127,144],"determinants":[128],"for":[129],"(un)ethical":[130],"qualitative":[133],"approach":[134],"such":[135],"as":[136],"interviewing":[137],"players":[139],"may":[140],"shed":[141],"light":[142],"possible":[145],"factors.":[146],"Practical":[147],"implications":[148],"findings":[150],"suggest":[151],"regulatory":[153],"efforts":[154],"have":[155,175,186],"contributed":[156],"towards":[157],"more":[159,192],"ethically":[160],"imbued":[161],"environment.":[163],"Code":[166],"Corporate":[168],"Governance":[169],"(2012),":[170],"recommends":[172],"corporations":[173],"formalized":[176],"standards":[178],"women":[180],"boards,":[183],"appears":[184],"positive":[187],"influence":[188],"creating":[190],"working":[194],"climate.":[195],"In":[196],"addition,":[197],"enactment":[199],"Minimum":[202],"Retirement":[203],"Act":[205],"(2012)":[206],"proves":[208],"relevant":[209],"promoting":[212],"Originality/value":[215],"study":[217],"highlights":[218],"applicability":[220],"theory":[223],"moral":[225],"development":[226],"Asian":[229],"developing":[230],"country,":[231],"gender,":[234],"age":[235],"are":[240],"complementary":[241],"influencing":[243],"Malaysia.":[250]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2021,"cited_by_count":3}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2021-01-18T00:00:00"}