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Knowledge of auditors' existing duties among Malaysian accounting undergraduates

Knowledge on auditors' existing duties is important for its contribution towards reducing the audit expectation gap (AEG).AEG is critical to the auditing profession because the greater the gap from the point of a society, the lower is the credibility, earnings potential and prestige associated...

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Main Authors: Harun Rasit, Mohd Hadzrami, Ibrahim, Mohammad Azhar, Danila, Raudah, Amran, Noor Afza, Ghazali, Mohamad Zulkurnai
Format: Conference or Workshop Item
Language:English
Published: 2013
Subjects:
H Social Sciences (General)
Online Access:http://repo.uum.edu.my/9462/1/2.pdf
http://repo.uum.edu.my/9462/
http://worldconferences.net/proceedings/icssr2013/index.html
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spelling my.uum.repo.94622016-04-18T03:50:57Z http://repo.uum.edu.my/9462/ Knowledge of auditors' existing duties among Malaysian accounting undergraduates Harun Rasit, Mohd Hadzrami Ibrahim, Mohammad Azhar Danila, Raudah Amran, Noor Afza Ghazali, Mohamad Zulkurnai H Social Sciences (General) Knowledge on auditors' existing duties is important for its contribution towards reducing the audit expectation gap (AEG).AEG is critical to the auditing profession because the greater the gap from the point of a society, the lower is the credibility, earnings potential and prestige associated with the work of auditors.Previous studies suggest that the AEG can be narrowed by either a reduction in society’s expectations or an improvement in their perceived performance of auditors.It is significant to investigate the accounting students’ knowledge on auditors because majority of them, after graduating, will either join the public practices (auditor) or commercial organisation (financial statements user).The knowledge on auditors’ existing duties that students acquired at university will help the user of financial statements in particular, to better understand the duties of auditors.This study aims; firstly, to investigate the adequacy of knowledge on the auditors’ duties as defined by the Malaysian legislations and Malaysian Approved Standards on Auditing among Malaysian accounting students; and secondly, to determine any significant difference of such knowledge between those students who had and those who had not undergone the internship in audit firms.A questionnaire survey is distributed to 800 accounting students of public and private universities in Malaysia.It is found that students, on overall, have a sufficient knowledge on the auditors’ existing duties.Also, there is no significant difference on the knowledge of auditors’ existing duties between students who had undergone internship in audit firms and students who had not.The contributions of this paper are two-prongs.First, this is the first paper that determined the knowledge on the auditors’ existing duties among accounting students in the Malaysian universities.Second, this paper helps in identifying the area of auditors’ existing duties that accounting students are lacking. 2013-06 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/9462/1/2.pdf Harun Rasit, Mohd Hadzrami and Ibrahim, Mohammad Azhar and Danila, Raudah and Amran, Noor Afza and Ghazali, Mohamad Zulkurnai (2013) Knowledge of auditors' existing duties among Malaysian accounting undergraduates. In: International Conference on Social Science Research (ICSSR 2013), 4-5 June 2013, Penang, Malaysia. http://worldconferences.net/proceedings/icssr2013/index.html
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Harun Rasit, Mohd Hadzrami
Ibrahim, Mohammad Azhar
Danila, Raudah
Amran, Noor Afza
Ghazali, Mohamad Zulkurnai
Knowledge of auditors' existing duties among Malaysian accounting undergraduates
description Knowledge on auditors' existing duties is important for its contribution towards reducing the audit expectation gap (AEG).AEG is critical to the auditing profession because the greater the gap from the point of a society, the lower is the credibility, earnings potential and prestige associated with the work of auditors.Previous studies suggest that the AEG can be narrowed by either a reduction in society’s expectations or an improvement in their perceived performance of auditors.It is significant to investigate the accounting students’ knowledge on auditors because majority of them, after graduating, will either join the public practices (auditor) or commercial organisation (financial statements user).The knowledge on auditors’ existing duties that students acquired at university will help the user of financial statements in particular, to better understand the duties of auditors.This study aims; firstly, to investigate the adequacy of knowledge on the auditors’ duties as defined by the Malaysian legislations and Malaysian Approved Standards on Auditing among Malaysian accounting students; and secondly, to determine any significant difference of such knowledge between those students who had and those who had not undergone the internship in audit firms.A questionnaire survey is distributed to 800 accounting students of public and private universities in Malaysia.It is found that students, on overall, have a sufficient knowledge on the auditors’ existing duties.Also, there is no significant difference on the knowledge of auditors’ existing duties between students who had undergone internship in audit firms and students who had not.The contributions of this paper are two-prongs.First, this is the first paper that determined the knowledge on the auditors’ existing duties among accounting students in the Malaysian universities.Second, this paper helps in identifying the area of auditors’ existing duties that accounting students are lacking.
format Conference or Workshop Item
author Harun Rasit, Mohd Hadzrami
Ibrahim, Mohammad Azhar
Danila, Raudah
Amran, Noor Afza
Ghazali, Mohamad Zulkurnai
author_facet Harun Rasit, Mohd Hadzrami
Ibrahim, Mohammad Azhar
Danila, Raudah
Amran, Noor Afza
Ghazali, Mohamad Zulkurnai
author_sort Harun Rasit, Mohd Hadzrami
title Knowledge of auditors' existing duties among Malaysian accounting undergraduates
title_short Knowledge of auditors' existing duties among Malaysian accounting undergraduates
title_full Knowledge of auditors' existing duties among Malaysian accounting undergraduates
title_fullStr Knowledge of auditors' existing duties among Malaysian accounting undergraduates
title_full_unstemmed Knowledge of auditors' existing duties among Malaysian accounting undergraduates
title_sort knowledge of auditors' existing duties among malaysian accounting undergraduates
publishDate 2013
url http://repo.uum.edu.my/9462/1/2.pdf
http://repo.uum.edu.my/9462/
http://worldconferences.net/proceedings/icssr2013/index.html
_version_ 1644280115355451392
score 13.211869

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