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

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...

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Bibliographic Details
Authors: Lai, Karen M. Y. (Author) ; Sasmita, Andriyawan (Author) ; Gul, Ferdinand A. (Author) ; Foo, Yee Boon (Author) ; Hutchinson, Marion (Author)
Format: Electronic Article
Language:English
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Published: Springer 2018
In: Journal of business ethics
Year: 2018, Volume: 150, Issue: 4, Pages: 1187-1198
Further subjects:B Audit Quality
B Ethical Behavior
B Multiple audit clients
B Discretionary accruals
Online Access: Volltext (lizenzpflichtig)

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