Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achie...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA, Negeri Sembilan
2019
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31371/ |
| _version_ | 1848807740793683968 |
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| author | Ismail, Aida Hazlin Muhammad Merejok, Natasha Mat Dangi, Muhamad Ridhuan Saad, Shukriah |
| author_facet | Ismail, Aida Hazlin Muhammad Merejok, Natasha Mat Dangi, Muhamad Ridhuan Saad, Shukriah |
| author_sort | Ismail, Aida Hazlin |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing. |
| first_indexed | 2025-11-14T22:47:38Z |
| format | Article |
| id | uitm-31371 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:47:38Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA, Negeri Sembilan |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-313712020-06-18T09:09:07Z https://ir.uitm.edu.my/id/eprint/31371/ Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] joa Ismail, Aida Hazlin Muhammad Merejok, Natasha Mat Dangi, Muhamad Ridhuan Saad, Shukriah Auditing. Auditors Internal auditing Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing. Universiti Teknologi MARA, Negeri Sembilan 2019 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31371/1/31371.pdf Ismail, Aida Hazlin and Muhammad Merejok, Natasha and Mat Dangi, Muhamad Ridhuan and Saad, Shukriah (2019) Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]. (2019) Journal of Academia <https://ir.uitm.edu.my/view/publication/Journal_of_Academia.html>, 7 (1). pp. 102-116. ISSN 2289-6368 https://nsembilan.uitm.edu.my/joacns/ |
| spellingShingle | Auditing. Auditors Internal auditing Ismail, Aida Hazlin Muhammad Merejok, Natasha Mat Dangi, Muhamad Ridhuan Saad, Shukriah Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title | Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title_full | Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title_fullStr | Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title_full_unstemmed | Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title_short | Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.] |
| title_sort | does audit quality matters in malaysian public sector auditing? / aida hazlin ismail... [et al.] |
| topic | Auditing. Auditors Internal auditing |
| url | https://ir.uitm.edu.my/id/eprint/31371/ https://ir.uitm.edu.my/id/eprint/31371/ |