Title

Unethical audit behaviour among Malaysian auditors: An exploratory study

Document Type

Journal Article

Publication Title

Pertanika Journal of Social Sciences and Humanities

Publisher

Universiti Putra Malaysia

School

School of Business and Law

RAS ID

21583

Comments

Originally published as: 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. Original publication available here

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.

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