Unethical audit behaviour among Malaysian auditors: An exploratory study

Mohd Nazli Mohd Nor*, Malcolm Smith, Zubaidah Ismail, Hairul Suhaimi Nahar

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)59-72
Number of pages14
JournalPertanika Journal of Social Sciences and Humanities
Issue numberSeptember
Publication statusPublished - Sept 2015
Externally publishedYes


  • Audit quality
  • Dysfunctional behaviour
  • RAQP
  • Unethical behaviours

ASJC Scopus subject areas

  • General Business,Management and Accounting
  • General Arts and Humanities
  • General Social Sciences
  • Economics, Econometrics and Finance(all)


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