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What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail

Audit quality has been addressed and is being discussed globally, throughout the years. The Enron Corporation and World Com cases have affected the reputation of the audit profession. The credibility of auditors also has become more questionable as the auditors’ function in identifying mistakes and...

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Main Authors: Rodzi, Nur Amira, Ismail, Aida Hazlin
Format: Article
Language:English
Published: Universiti Teknologi MARA 2021
Subjects:
HA Statistics
Statistical data
HF Commerce
Business ethics
Online Access:https://ir.uitm.edu.my/id/eprint/56539/1/56539.pdf
https://ir.uitm.edu.my/id/eprint/56539/
https://apmaj.uitm.edu.my
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spelling my.uitm.ir.565392022-03-02T03:39:15Z https://ir.uitm.edu.my/id/eprint/56539/ What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail Rodzi, Nur Amira Ismail, Aida Hazlin HA Statistics Statistical data HF Commerce Business ethics Audit quality has been addressed and is being discussed globally, throughout the years. The Enron Corporation and World Com cases have affected the reputation of the audit profession. The credibility of auditors also has become more questionable as the auditors’ function in identifying mistakes and fraud is being debated by the public. However, the issue of audit quality has only focused on big firms only. There is shortage of studies that focussed on audit quality in small and medium audit firms. In line with this issue, this study aimed to investigate the relationship between top management support, auditor’s experience and auditor’s accountability on audit quality among st small-medium audit firms in Malaysia. By employing the Attribution Theory, the study utilized purpose sampling. The data used in this study was primary data obtained through questionnaires from external auditors in small and medium sized audit firms around Klang Valley. A total of 100 questionnaires were distributed and the number of usable questionnaires was 81. Findings indicate that auditor’s experience and auditor’s accountability have a significant effect on audit quality. This research thus contributes to standard setters, regulators, policymakers and other audit firms by providing evidence with regard to the determinants of audit quality judgment in Malaysian small and medium audit firms. Universiti Teknologi MARA 2021-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/56539/1/56539.pdf ID56539 Rodzi, Nur Amira and Ismail, Aida Hazlin (2021) What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail. Asia-Pacific Management Accounting Journal (APMAJ), 16 (3): 25. pp. 383-407. ISSN 2550-1631 https://apmaj.uitm.edu.my
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic HA Statistics
Statistical data
HF Commerce
Business ethics
spellingShingle HA Statistics
Statistical data
HF Commerce
Business ethics
Rodzi, Nur Amira
Ismail, Aida Hazlin
What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
description Audit quality has been addressed and is being discussed globally, throughout the years. The Enron Corporation and World Com cases have affected the reputation of the audit profession. The credibility of auditors also has become more questionable as the auditors’ function in identifying mistakes and fraud is being debated by the public. However, the issue of audit quality has only focused on big firms only. There is shortage of studies that focussed on audit quality in small and medium audit firms. In line with this issue, this study aimed to investigate the relationship between top management support, auditor’s experience and auditor’s accountability on audit quality among st small-medium audit firms in Malaysia. By employing the Attribution Theory, the study utilized purpose sampling. The data used in this study was primary data obtained through questionnaires from external auditors in small and medium sized audit firms around Klang Valley. A total of 100 questionnaires were distributed and the number of usable questionnaires was 81. Findings indicate that auditor’s experience and auditor’s accountability have a significant effect on audit quality. This research thus contributes to standard setters, regulators, policymakers and other audit firms by providing evidence with regard to the determinants of audit quality judgment in Malaysian small and medium audit firms.
format Article
author Rodzi, Nur Amira
Ismail, Aida Hazlin
author_facet Rodzi, Nur Amira
Ismail, Aida Hazlin
author_sort Rodzi, Nur Amira
title What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
title_short What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
title_full What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
title_fullStr What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
title_full_unstemmed What do you know about audit quality in Malaysian small and medium audit firms? / Nur Amira Rodzi and Aida Hazlin Ismail
title_sort what do you know about audit quality in malaysian small and medium audit firms? / nur amira rodzi and aida hazlin ismail
publisher Universiti Teknologi MARA
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/56539/1/56539.pdf
https://ir.uitm.edu.my/id/eprint/56539/
https://apmaj.uitm.edu.my
_version_ 1726795680692830208
score 13.211869

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