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