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Volume 14
Issue 3
Online publication date 2018-06-14
Title Corruption awareness and ethical decision making in Indonesia
Author Ashari Ashari, Marthin Nanere, Philip Trebilcock
Abstract
In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general.  Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided. 

Citation
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Keywords Corruption awareness, ethical decision-making, ethical sensitivity and professional skepticism
DOI http://dx.doi.org/10.15208/beh.2018.41
Pages 570-586
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