ABSTRACT

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.