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In this study, the organisational behaviour comprises of individual factors and industrial psychology literatures provide the basis for the developing and testing an individual factors’ model over dysfunctional audit behaviour. U...
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In this study, the organisational behaviour comprises of individual factors and industrial psychology literatures provide the basis for the developing and testing an individual factors’ model over dysfunctional audit behaviour. Using a path analysis for direct and indirect effects, survey results from the registered Audit Managers generally support the explanatory model. Overall, the results indicate that auditors who are more accepting dysfunctional behaviour tend to possess an external locus of control and exhibit higher turnover intentions. The results can be useful in the operational and management control mechanism of human and social developments relating to dysfunctional behaviour issues.
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Earnings management is a technique used by the management of an organization to intentionally manipulate a company’s profits in such a way that the figures suit the agreed target and to generate financial results that provide an ...
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Earnings management is a technique used by the management of an organization to intentionally manipulate a company’s profits in such a way that the figures suit the agreed target and to generate financial results that provide an excessively optimistic view of the company’s operation and finances. Due to poor performance, companies are using different strategies to exploit and provide a positive picture of financial and management profitability to look better in the eyes of shareholders and stakeholders, and this is generally referred to as earnings management. This study aims to examine the potential factors of pressure (financial stability and financial target), opportunity (board independence and audit committee), and arrogance (CEO duality and the CEO’s picture) that cause earnings management in manufacturing companies in Malaysia. This study used organizations as the unit of analysis while manufacturing companies from the Public Listed Companies (PLCs) were chosen as the research sample. This study found that the proxies of board independence, audit committee, and CEO’s picture have a positive relationship with earnings management. Adversely, the indicators of financial stability, financial target, and CEO duality have negative effects on the incidence of earnings management.
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Dysfunctional audit behaviour is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to dysfunctional audit behavior. Organizational ...
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Dysfunctional audit behaviour is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to dysfunctional audit behavior. Organizational commitment and professional commitment were examined as antecedents of attitudes toward dysfunctional audit behaviour. A path analysis from a partial least squares (PLS) approach was employed based on survey results from 225 Audit Managers in Malaysia. The findings produced evidence to show that organizational commitment was a significant predictor of dysfunctional audit behaviour. The results of the study should impact auditing procedures, hiring, training and promotion decisions, and help to minimize the occurrence and acceptance of dysfunctional audit behaviour. The study is significant, in that, it provides a timely response to regulators concerned about the impairment of audit quality.
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Forgery is a mechanism to commit fraud and involves the modification of original documents without valid authorization. This includes the process of making an audit report by the auditors. This paper will examine the liability of ...
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Forgery is a mechanism to commit fraud and involves the modification of original documents without valid authorization. This includes the process of making an audit report by the auditors. This paper will examine the liability of the auditor if he/she fails to identify the existence of forgery and fails to exercise due diligence in the making of audit report.
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This paper examines the impact of the assessment of business risk on the auditor's choice of audit procedure. Business risk ultimately translates into the risk of financial statement error. In order to test the hypothesis that aud...
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This paper examines the impact of the assessment of business risk on the auditor's choice of audit procedure. Business risk ultimately translates into the risk of financial statement error. In order to test the hypothesis that auditors change audit procedures in response to business risk, researcher provided each subject with a statement of risk, and a statement of risk with an additional environmental issues that will enhance business risk. Respondents were provided with the audit procedures for each risk. The results would indicate whether auditor's assessment of relevant audit procedures is affected by business risk.
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The extent to which external auditors rely on the work of internal auditors is an important judgment. Audit methodology reform of Business Risk Audit (BRA) and Section 404 of the Sarbanes-Oxley Act (SOX) requires external auditors...
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The extent to which external auditors rely on the work of internal auditors is an important judgment. Audit methodology reform of Business Risk Audit (BRA) and Section 404 of the Sarbanes-Oxley Act (SOX) requires external auditors to give an opinion that there is a comprehensive, efficient and effective control framework clearly documented and consistently applied to prevent material misstatement in financial statements. Recently, the Public Company Accounting Oversight Board (PCAOB) has recommended that external auditors "rely more on the work of others" to reduce the greater-than-expected costs associated with compliance with Section 404 of the SOX. External auditors' reliance on internal auditors have been researched for almost three decades but the main focus of many studies has been on objectivity, work performance and competence of the internal audit function. This current study is therefore different. Its main objective are to explore the effects of external auditors' working styles, perceived communication barriers and moderating effects of client's risk management on the reliance of internal audit work. In order to obtain the necessary information and opinion, questionnaires were distributed to 250 audit firms in the Wilayah Persekutuan Malaysia and only 109 responses were received. The results showed that two factors, which are external audit working style and communication barriers, had a significant relationship with external audit reliance on internal audit work. The relationship was found to be stronger with the moderating effect of clients' enterprise risk management (ERM). In addition, consistent with expectations, auditors' rank (manager versus senior) did influence the reliance judgment.
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Audit role is significant in determining the fraudulent that occurred in corporate sectors by providing a quality audit report to assist the management in making effective and efficient decision to strengthen the business operatio...
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Audit role is significant in determining the fraudulent that occurred in corporate sectors by providing a quality audit report to assist the management in making effective and efficient decision to strengthen the business operation. Throughout the audit career path, completion of audit assignment within the time set by the audit manager is difficult to attain and gives greater pressure to audit staff. Hence, this problem may lead to Premature Sign-Off(PMSO) practices among the audit staff. PMSO occurs when an auditor signs off the required audit procedures without being covered by another procedure. This may lead to mitigating the effectiveness of audit process and compromising the audit quality. This paper examined the current level of incidence of PMSO among Malaysian external auditors, as well as to analyze the audit steps which appearing unnecessary, time budget constraint, inadequate supervision and readily accept the client explanation that affect the PMSO. Questionnaires were distributed to 125 audit firms in the Peninsular Malaysia and 99 responses were received. The result showed that, issues of PMSO definitely exist in Malaysia, and all the variables were significantly influenced the PMSO. Therefore, we should aware that the problem of PMSO exists in the audit environment, and preventive steps are needed to overcome this problem.
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We report on a survey of auditor-client relationship problems in developed audit market in Malaysia. The study investigates client perspectives and views on important auditing process issues, valued added audit activities for clie...
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We report on a survey of auditor-client relationship problems in developed audit market in Malaysia. The study investigates client perspectives and views on important auditing process issues, valued added audit activities for client organisations and auditor rotation. Clients viewed high fees, excessive audit time requirements, difficulty in meeting auditor's requests and audit personnel difficulties in understanding the business due to a lack of adequate audit professionals' experience as problems. From the audit perspective, the study explores audit client acceptance factors, independence issues and common problems encountered with the clients.
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Malaysia is one of the favorite travel destinations in Asean countries because of its scenic places and multicultural society. Statistic from Tourism Malaysia published in 2014 showed the increasing number in tourist arrival from ...
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Malaysia is one of the favorite travel destinations in Asean countries because of its scenic places and multicultural society. Statistic from Tourism Malaysia published in 2014 showed the increasing number in tourist arrival from 25.03 million in 2013 to 25.71 million in 2014 with the income growth alleviated to RM60.6 billion compared to RM58.3 billion respectively. Therefore, the arrival of tourists in Malaysia is significant because they contribute towards Malaysia economic growth. Apart from providing the common accommodation services such as hotels and resorts, Malaysia also provides homestays for tourists who want first-hand experience in the countries diverse culture for example the unique and authentic Malaysian experience that encompasses village lifestyle, culture, agriculture, cuisine and more. The uniqueness of this homestay program is that the tourists will be together with host-family and enjoy the first hand village experience such as learning about their close-knit family relationship, enjoying sumptuous home-cooked food and discovering the simple lifestyle in the village. Unfortunately, most of the homestay operators do not aware with the existence of homestay policy issued by the Ministry of Tourism, even the policy has been not promoted properly by the authorities. The vagueness content of homestay policy also contributes to the lack service orientation by the homestay operators. Due to that, it does not meet the tourists' expectation. The objective of this conceptual paper is to review the current policy and the governance practice that should be added-up in the policy so that it could strengthen the service offered by homestay hosts towards Homestay Program in Malaysia.
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