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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.

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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
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