Unethical audit behaviour among Malaysian auditors: an exploratory study

• Main Authors: Mohd Nor, Mohd Nazli, Smith, Malcolm Smith, Ismail, Zubaidah, Nahar, Hairul Suhaimi
• Format: Article
• Language: English
• Published: Universiti Putra Malaysia Press 2015
• Online Access: 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; http://psasir.upm.edu.my/id/eprint/46808/; http://www.pertanika.upm.edu.my/pjssh/browse/special-issue?decade=2020&year=2015&journal=JSSH-23-S-9
• Institution: Universiti Putra Malaysia

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...