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Unethical audit behaviour among malaysian auditors: an exploratory study
Mohd Nazli Mohd Nor1, Smith, Malcolm2, Zubaidah Ismail3, Hairul Suhaimi Nahar4.
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.
Affiliation:
- Universiti Malaysia Terengganu, Malaysia
- University of South Australia, Australia
- Edith Cowan University, Australia
- Universiti Putra Malaysia, Malaysia
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| Indexation |
| Indexed by |
MyJurnal (2016) |
| H-Index
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3 |
| Immediacy Index
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0.000 |
| Rank |
44/46,Q4(Social Sciences)
44/46,Q4(Social Sciences)
44/46,Q4(Social Sciences)
16/18,Q4(Arts & Humanities)
16/18,Q4(Arts & Humanities)
44/46,Q4(Social Sciences)
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| Indexed by |
Scopus (SCImago Journal Rankings 2016) |
| Impact Factor
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- |
| Rank |
Q2 (Arts and Humanities (miscellaneous))
Q2 (Business, Management and Accounting (miscellaneous))
Q2 (Economics, Econometrics and Finance (miscellaneous))
Q2 (Social Sciences (miscellaneous)) |
| Additional Information |
0.333 (SJR) |
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