Mohd Nazli Mohd Nor, Malcolm Smith, Zubaidah Ismail and Hairul Suhaimi Nahar
Pertanika Journal of Social Science and Humanities, Volume 23, Issue S, September 2015
Keywords: Unethical Behaviours, RAQP, Audit Quality, Dysfunctional Behaviour
Published on:
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.
ISSN 0128-7702
e-ISSN 2231-8534
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