Purpose The aim of this paper is to examine the influence of the overall and individual dimensions of ethical work climate (EWC) on the organizational commitment of the public sector auditors (PSAs) at the National Audit Department (NAD) in Malaysia. Design/methodology/approach This study used a questionnaire that was sent to 1,252 PSAs from 213 audit teams in the NAD, Malaysia. In total, 823 PSAs (61%) from 165 audit teams (70%) of usable responses were received. The responses were analyzed using two statistical software – Statistical Package for the Social Sciences to perform descriptive statistical analysis and Hierarchical Linear Modeling, a multilevel statistical software, to test cross-level associations between EWC and work commitment of the auditors. Findings Based on the cross-level analyses that included individual-level control variables, this study reveals that EWC, particularly the collective moral sensitivity component, is positively and significantly associated with PSAs’ organizational commitment. Education level also consistently predicted organizational commitment, while other EWC components showed limited influence. Originality/value This study enhances empirical evidence on the influence of EWC on organizational commitment among public sector auditors, using multilevel (cross-level) analyses that have been underused.
Ismail et al. (2025) studied this question.