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Keyword: Ethical behavior × Clear all

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Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia

Karen M. Y. Lai · Andriyawan Sasmita · Ferdinand A. Gul · Yee Boon Foo · Marion Hutchinson ·Journal of Business Ethics ·2018

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on mor...

Multiple audit clients Ethical behavior Discretionary accruals Audit quality

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