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Unethical audit behaviour among Malaysian auditors: an exploratory study


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


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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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Publisher: Universiti Putra Malaysia Press
Keywords: Unethical behaviours; RAQP; Audit quality; Dysfunctional behaviour
Depositing User: Ms. Ainur Aqidah Hamzah
Date Deposited: 25 May 2022 04:00
Last Modified: 25 May 2022 04:00
URI: http://psasir.upm.edu.my/id/eprint/46808
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