Unethical audit behaviour among Malaysian auditors: An exploratory study

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

Unethical audit behaviour among Malaysian auditors: An exploratory study

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

^*Corresponding author for this work

Accounting

Research output: Contribution to journal › Article › peer-review

2 Citations (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 language	English
Pages (from-to)	59-72
Number of pages	14
Journal	Pertanika Journal of Social Sciences and Humanities
Volume	23
Issue number	September
Publication status	Published - Sept 2015

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

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AB - 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.

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ER -

Unethical audit behaviour among Malaysian auditors: An exploratory study

Abstract

Keywords

ASJC Scopus subject areas

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