Unethical audit behaviour among Malaysian auditors: An exploratory study
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.
Document Type
Journal Article
School
School of Business and Law
RAS ID
21583
Copyright
free_to_read
Publisher
Universiti Putra Malaysia
Comments
Nor, M. N. M., Smith, M., Ismail, Z., & Nahar, H. S. (2015). Unethical audit behaviour among Malaysian auditors: An exploratory study. Pertanika Journal of Social Sciences and Humanities, 23(S), 59-72. Available here