Unethical audit behaviour among Malaysian auditors: an exploratory study
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia Press
2015
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| Online Access: | http://psasir.upm.edu.my/id/eprint/46808/ http://psasir.upm.edu.my/id/eprint/46808/1/04%20JSSH%20Vol%2023%20%28S%29%20Sept%202015_pg59-72%20%28JSSH%28S%29-0035-2015%29.pdf |
| _version_ | 1848850742212820992 |
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| author | Mohd Nor, Mohd Nazli Smith, Malcolm Smith Ismail, Zubaidah Nahar, Hairul Suhaimi |
| author_facet | Mohd Nor, Mohd Nazli Smith, Malcolm Smith Ismail, Zubaidah Nahar, Hairul Suhaimi |
| author_sort | Mohd Nor, Mohd Nazli |
| building | UPM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T10:11:07Z |
| format | Article |
| id | upm-46808 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T10:11:07Z |
| publishDate | 2015 |
| publisher | Universiti Putra Malaysia Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-468082022-05-25T04:00:03Z http://psasir.upm.edu.my/id/eprint/46808/ Unethical audit behaviour among Malaysian auditors: an exploratory study Mohd Nor, Mohd Nazli Smith, Malcolm Smith Ismail, Zubaidah Nahar, Hairul Suhaimi 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. Universiti Putra Malaysia Press 2015-09 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/46808/1/04%20JSSH%20Vol%2023%20%28S%29%20Sept%202015_pg59-72%20%28JSSH%28S%29-0035-2015%29.pdf Mohd Nor, Mohd Nazli and Smith, Malcolm Smith and Ismail, Zubaidah and Nahar, Hairul Suhaimi (2015) Unethical audit behaviour among Malaysian auditors: an exploratory study. Pertanika Journal of Social Science and Humanities, 23 (spec.). pp. 59-72. ISSN 0128-7702; ESSN: 2231-8534 http://www.pertanika.upm.edu.my/pjssh/browse/special-issue?decade=2020&year=2015&journal=JSSH-23-S-9 |
| spellingShingle | Mohd Nor, Mohd Nazli Smith, Malcolm Smith Ismail, Zubaidah Nahar, Hairul Suhaimi Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title | Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title_full | Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title_fullStr | Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title_full_unstemmed | Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title_short | Unethical audit behaviour among Malaysian auditors: an exploratory study |
| title_sort | unethical audit behaviour among malaysian auditors: an exploratory study |
| url | http://psasir.upm.edu.my/id/eprint/46808/ http://psasir.upm.edu.my/id/eprint/46808/ http://psasir.upm.edu.my/id/eprint/46808/1/04%20JSSH%20Vol%2023%20%28S%29%20Sept%202015_pg59-72%20%28JSSH%28S%29-0035-2015%29.pdf |