THE IMPACT OF PROFESSIONAL ACCOUNTING ETHICS ON QUALITY ASSURANCE IN AUDITS IN MALAYSIA
DOI:
https://doi.org/10.55197/qjssh.v6i5.520Keywords:
professional accounting ethics, quality assurance in audits, professional behaviour, agency theoryAbstract
This study investigated the impact of accounting ethics on quality assurance in audits in Malaysia. In this paper, the independent variables were integrity, confidentiality, professional behaviour, and objectivity. On the other hand, the dependent variable in this paper was quality assurance in audits. This study paper has four (4) hypotheses and objectives. Besides that, this study describes in detail the literature on all variables and includes previous studies related to this topic of study to provide a broader perspective on the impact of professional accounting ethics on quality assurance in audits. This explanatory study was carried out using a quantitative primary method throughout the investigation. To collect information for this research paper, a questionnaire was created using Google Forms. The target population for this study includes individuals aged 16 and above with accounting backgrounds and knowledge. The questionnaire used a Likert scale of 1 to 5 to evaluate the integrity, confidentiality, professional behaviour, and objectivity on quality assurance in audits in Malaysia. Following that, the questionnaire was distributed through online platforms such as e-mail, Instagram, Facebook, and WhatsApp. This study included a sample size of 123 participants. The data collected was then examined using IBM SPSS software to create a variety of analyses such as Descriptive Statistics, Normality Testing, Reliability Testing, Validity Testing, Correlation Matrix, and Regression Analysis.
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