Title of article :
Unethical Audit Behaviour among Malaysian Auditors: An Exploratory Study
Author/Authors :
Mohd Nor، Mohd Nazli نويسنده School of Maritime Business and Management, Universiti Malaysia Terengganu , , Smith، Malcolm نويسنده School of Commerce, University of South Australia , , Ismail، Zubaidah نويسنده School of Business, Faculty of Business and Law, Edith Cowan University, Australia , , Suhaimi Nahar، Hairul نويسنده Department of Accounting and Finance, Faculty of Economics and Management, Universiti Putra Malaysia ,
Issue Information :
فصلنامه با شماره پیاپی سال 2015
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.
Keywords :
Audit quality , Dysfunctional Behaviour , RAQP , Unethical Behaviours
Journal title :
Pertanika Journal of Social Sciences and Humanities (JSSH)
Journal title :
Pertanika Journal of Social Sciences and Humanities (JSSH)
