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AbstractThe objective of this paper is to investigate the effect of ethical climate on the organizational commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey questionnaire comprising instruments on ethical climate, organizational commitment, professional commitment and job satisfaction, 263 usable responses were received. In achieving the objectives, mean scores, standard deviations, correlations and multiple regressions were performed. The study revealed a significant positive influence of a caring ethical climate on professional and organizational commitment as well as job satisfaction. There was also a positive significant association between law and code ethical climate and professional commitment. On the other hand, the study discovered that instrumental ethical climate type has significant negative relationship with organization commitment and job satisfaction. Significant negative relationship was also revealed between independence ethical climate type and organizational and professional commitment. A significant negative relationship between rules ethical climate and job satisfaction was also discovered.
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