DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion...
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| Format: | Thesis |
| Language: | English |
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UNIVERSITI MALAYSIA TERENGGANU
2022
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| Online Access: | http://umt-ir.umt.edu.my:8080/handle/123456789/16015 |
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