Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/577566
Title: Unethical audit behaviour among Malaysian auditors: an exploratory study
Authors: Mohd Nazli Mohd Nor (UMT)
Malcolm Smith
Zubaidah Ismail
Hairul Suhaimi Nahar (UPM)
Keywords: Unethical behaviours
RAQP
Audit quality
Dysfunctional behaviour
Issue Date: Sep-2015
Description: 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.
News Source: Pertanika Journal of Social Sciences & Humanities
ISSN: 0128-7702
Volume: 22
Pages: 59-72
Publisher: Universiti Putra Malaysia Press
URI: https://ptsldigital.ukm.my/jspui/handle/123456789/577566
Appears in Collections:Journal Content Pages/ Kandungan Halaman Jurnal

Files in This Item:
File Description SizeFormat 
ukmvital_77933+Source01+Source010.PDF282.69 kBAdobe PDFThumbnail
View/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.