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The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]

This study aimed to examine the relationship between an auditor’s professional skepticism characteristics and fraud detection in Malaysia among the non - Big4 auditors, using the Hurtts’ Professional Skepticism Framework. 200 questionnaires were collected from auditors who worked in non-Big 4 audit...

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Main Authors: Syed Mustapha Nazri, Sharifah Nazatul Faiza, Zahba, Izzul Hazmi, Zolkaflil, Salwa, Zainuddin, Noriza
Format: Article
Language:English
Published: UiTM Press 2023
Subjects:
Customs administration
Online Access:https://ir.uitm.edu.my/id/eprint/76869/1/76869.pdf
https://ir.uitm.edu.my/id/eprint/76869/
https://mar.uitm.edu.my
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spelling my.uitm.ir.768692023-05-02T04:59:29Z https://ir.uitm.edu.my/id/eprint/76869/ The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.] Syed Mustapha Nazri, Sharifah Nazatul Faiza Zahba, Izzul Hazmi Zolkaflil, Salwa Zainuddin, Noriza Customs administration This study aimed to examine the relationship between an auditor’s professional skepticism characteristics and fraud detection in Malaysia among the non - Big4 auditors, using the Hurtts’ Professional Skepticism Framework. 200 questionnaires were collected from auditors who worked in non-Big 4 audit firms in Selangor and Kuala Lumpur. The analysis used in the study were Pearson correlation and multiple linear regression. Referring to the attribution theory as the underpinning theory, the findings of this study showed that there are significant relationships between questioning the mind, suspension judgement, interpersonal understanding, self-determining, and fraud detection. This study recommends that non-Big4 audit firms need to ensure that their auditors have the professional skepticism characteristic in performing the audit to enhance audit quality as well as increase fraud detection in Malaysia. The respondents consisted of only MIA members who worked as auditors in Selangor and Kuala Lumpur, Malaysia, resulting in a small sample size. Future research may extend the sample by including auditors from other states. This study is among the few which fills the gap of limited literature focussing on non-Big4 auditors in Malaysia, and the availability of reliable literature on the professional skepticism by Hurtt and on the detection of fraud issues, particularly in the Malaysian environment. UiTM Press 2023-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/76869/1/76869.pdf The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]. (2023) Management and Accounting Review (MAR), 22 (1): 9. pp. 205-232. ISSN 2550-1895 https://mar.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 Customs administration
spellingShingle Customs administration
Syed Mustapha Nazri, Sharifah Nazatul Faiza
Zahba, Izzul Hazmi
Zolkaflil, Salwa
Zainuddin, Noriza
The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
description This study aimed to examine the relationship between an auditor’s professional skepticism characteristics and fraud detection in Malaysia among the non - Big4 auditors, using the Hurtts’ Professional Skepticism Framework. 200 questionnaires were collected from auditors who worked in non-Big 4 audit firms in Selangor and Kuala Lumpur. The analysis used in the study were Pearson correlation and multiple linear regression. Referring to the attribution theory as the underpinning theory, the findings of this study showed that there are significant relationships between questioning the mind, suspension judgement, interpersonal understanding, self-determining, and fraud detection. This study recommends that non-Big4 audit firms need to ensure that their auditors have the professional skepticism characteristic in performing the audit to enhance audit quality as well as increase fraud detection in Malaysia. The respondents consisted of only MIA members who worked as auditors in Selangor and Kuala Lumpur, Malaysia, resulting in a small sample size. Future research may extend the sample by including auditors from other states. This study is among the few which fills the gap of limited literature focussing on non-Big4 auditors in Malaysia, and the availability of reliable literature on the professional skepticism by Hurtt and on the detection of fraud issues, particularly in the Malaysian environment.
format Article
author Syed Mustapha Nazri, Sharifah Nazatul Faiza
Zahba, Izzul Hazmi
Zolkaflil, Salwa
Zainuddin, Noriza
author_facet Syed Mustapha Nazri, Sharifah Nazatul Faiza
Zahba, Izzul Hazmi
Zolkaflil, Salwa
Zainuddin, Noriza
author_sort Syed Mustapha Nazri, Sharifah Nazatul Faiza
title The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
title_short The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
title_full The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
title_fullStr The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
title_full_unstemmed The influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / Sharifah Nazatul Faiza Syed Mustapha Nazri … [et al.]
title_sort influence of professional skepticism on fraud detection: the case of malaysian non-big 4 auditors / sharifah nazatul faiza syed mustapha nazri … [et al.]
publisher UiTM Press
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/76869/1/76869.pdf
https://ir.uitm.edu.my/id/eprint/76869/
https://mar.uitm.edu.my
_version_ 1765300380656205824
score 13.211869

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