Ethical orientation Auditor's ethical judgments 1 Auditors 1 COMMITMENT 1 Client importance 1 DECISION-MAKING 1 DYSFUNCTIONAL BEHAVIOR 1 Ethical culture 1 Ethical judgement 1 Ethical sensitivity 1 ISSUES 1 Individual culture 1 LOCUS 1 Malaysia 1 Moral intensity 1 ORIENTATION 1 PERCEPTIONS 1 Public sector officers 1 STUDENTS 1