20-24 years old 98%

25-29 years old 2%

30-35 years old -
36-39 years old -
40-44 years old -
45 years old and above -

Female 67%
Male 33%

Bachelors Degree 100%

Masters Degree -
Doctorate Degree -

Single 98%
Married 2%
Widowed -
Separated -

Less than 3 years 99%

3 to 5 years 1%
6 to 10 years -
More than 10 years -

Mean Standard Deviation Verbal Interpretation

Instrumental 2.63 0.25 Disagree

Mean Standard Deviation Verbal Interpretation

Caring 2.90 0.29 Disagree

Mean Standard Deviation Verbal Interpretation

Independence 2.76 0.43 Disagree

Mean Standard Deviation Verbal Interpretation

Rules 2.83 0.38 Disagree

 Mean Standard Deviation Verbal Interpretation

Law and Code 3.19 0.45 Agree

Mean Standard Deviation Verbal Interpretation

Job Satisfaction 2.76 0.30 Disagree

Mean Standard Deviation Verbal Interpretation

Organizational Commitment 2.97 0.32 Disagree

Mean Standard Deviation Verbal Interpretation

Turnover Intention 2.67 0.51 Disagree

Measure Prevailing Ethical Climate Job Satisfaction Organizational

Commitment

Turnover Intention 0.008 -0.550** -0.441**

Note: ** Correlation is significant at the 0.01 level (2-tailed)

1. How do the external auditors from the Big Four Auditing firms perceive the following:

a. Prevailing Ethical climate

b. Job satisfaction

c. Organizational commitment

d. Turnover intention

2. What relationship exists between turnover intention and the following:

a. Prevailing Ethical climate

b. Job satisfaction
 c. Organizational commitment

Hypothesis

1. There is no relationship between the firms ethical climate and the external auditors
turnover intention.

2. There is no relationship between the firms job satisfaction and the external auditors
turnover intention.

3. There is no relationship between the firms organizational commitment and the

external auditors turnover intention.