People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh

• Main Authors: Sulaiman, Noor Adwa, Shahimi, Suhaily, Nashtar Singh, Ranjit Kaur
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), UiTM Shah Alam 2019
• Subjects: Auditing. Auditors
• Online Access: https://ir.uitm.edu.my/id/eprint/30962/1/30962.pdf; https://ir.uitm.edu.my/id/eprint/30962/; https://mar.uitm.edu.my/

This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners...