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Keyword: Audit quality × Clear all
2 results
The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia

Shahanif Hasan · Aza Azlina Md. Kassim · Mohamad Ali Abdul Hamid ·International Journal of Economics and Financial Issues ·2020 ·JEL: G3, M42

In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit co...

Audit Committee Effectiveness, Audit Quality, Real Earnings Management, Malaysia
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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