Unethical audit behaviour among Malaysian auditors

An exploratory study

Mohd Nazli Mohd Nor, Malcolm Smith, Zubaidah Ismail, Hairul Suhaimi Nahar

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The purpose of this paper is to investigate the occurrence of unethical behaviours commonly known as Reduced Audit Quality Practices (RAQP) among auditors. The study employed a mail survey to collect data from auditors registered with the Malaysia Institute of Accountants. The results of this study indicated that RAQP did occur in the Malaysian auditing profession, especially among auditors with less auditing experience and practicing in non-big four audit firms.

Original languageEnglish
Pages (from-to)59-72
Number of pages14
JournalPertanika Journal of Social Sciences and Humanities
Volume23
Issue numberSeptember
Publication statusPublished - Sep 1 2015

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audit
auditing
mail survey
Malaysia
profession
firm
Exploratory study
Auditors
Audit
experience
Audit quality
Auditing

Keywords

  • Audit quality
  • Dysfunctional behaviour
  • RAQP
  • Unethical behaviours

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Arts and Humanities(all)
  • Social Sciences(all)
  • Economics, Econometrics and Finance(all)

Cite this

Unethical audit behaviour among Malaysian auditors : An exploratory study. / Mohd Nor, Mohd Nazli; Smith, Malcolm; Ismail, Zubaidah; Nahar, Hairul Suhaimi.

In: Pertanika Journal of Social Sciences and Humanities, Vol. 23, No. September, 01.09.2015, p. 59-72.

Research output: Contribution to journalArticle

Mohd Nor, Mohd Nazli ; Smith, Malcolm ; Ismail, Zubaidah ; Nahar, Hairul Suhaimi. / Unethical audit behaviour among Malaysian auditors : An exploratory study. In: Pertanika Journal of Social Sciences and Humanities. 2015 ; Vol. 23, No. September. pp. 59-72.
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