Busy auditors, ethical behavior, and ciscretionary accruals quality in Malaysia Lai, Karen M Y, Sasmita, Andriyawan, Gul, Ferdinand A, Foo, Yee Boon and Hutchinson, Marion 2016, Busy auditors, ethical behavior, and ciscretionary accruals quality in Malaysia, Journal of business ethics, vol. In Press, pp. 1-12, doi: 10.1007/s10551-016-3152-4. Attached Files Name Description MIMEType Size Downloads Title Busy auditors, ethical behavior, and ciscretionary accruals quality in Malaysia Author(s) Lai, Karen M Y Sasmita, Andriyawan Gul, Ferdinand A Foo, Yee Boon Hutchinson, Marion Journal name Journal of business ethics Volume number In Press Start page 1 End page 12 Total pages 12 Publisher Springer Place of publication Berlin, Germany Publication date 2016 ISSN 0167-4544 1573-0697 Keyword(s) Multiple audit clients ethical behavior discretionary accruals audit quality Summary 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 more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. Language eng DOI 10.1007/s10551-016-3152-4 Field of Research 1503 Business And Management 2201 Applied Ethics 1505 Marketing 220102 Business Ethics Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services HERDC Research category C1 Refereed article in a scholarly journal ERA Research output type C Journal article Copyright notice ©2016, Springer Persistent URL http://hdl.handle.net/10536/DRO/DU:30083642 Document type: Journal Article Collections: Department of Accounting 2018 ERA Submission Related Links Link Description Connect to published version Go to link with your DU access privileges   Connect to Elements publication management system Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Tue, 24 May 2016, 14:37:19 EST Tue, 24 May 2016, 14:37:59 EST Wed, 25 May 2016, 05:01:22 EST Thu, 26 May 2016, 06:07:38 EST Wed, 17 Aug 2016, 10:54:33 EST Fri, 19 Aug 2016, 15:25:40 EST Thu, 02 Feb 2017, 11:34:11 EST Fri, 21 Apr 2017, 13:44:31 EST Fri, 22 Sep 2017, 13:35:04 EST Mon, 25 Sep 2017, 07:53:33 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 142 Abstract Views, 4 File Downloads  -  Detailed Statistics Created: Tue, 24 May 2016, 14:37:59 EST

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