Attitude towards academic survey among audit firms in Malaysia: some challenges

Puat Nelson, Sherliza and Ahmad, Maslina and Zainal Abidin, Nor Hafizah (2019) Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2). pp. 29-36. E-ISSN 2600-9668

PDF - Published Version Restricted to Registered users only Download (352kB) | Request a copy

Abstract

In the past, it was common among the accounting domain literature to document studies on the avenue of behavioural aspects. Many past behavioral literature captures the ethical attitudes, or ethical intentions towards certain area of decision making and perceptions. Likewise, very seldom do we encounter research on the avenue of behavioural of accountants towards survey. In the current study, we investigate the behaviour of accounting practitioners towards survey. We sent surveys to these accounting practitioners at the end of the year starting from October 2017, just before the peak season starts. The mailing list of audit firms in Malaysia was obtained from the Malaysian Institute of Accountants (MIA) for a nationally representative, convenience sample. A total of 119 firms were finally sent a set of questionnaire surveys regarding independence and ethical requirements. Recipients were asked to complete the questionnaires, and the completed questionnaires would be collected by hand later. The purpose of our research is to document the behaviour of practitioners towards academic survey. This came to light due to our recent encounter with audit firms when collecting data on questionnaire surveys. The responses were very discouraging. Hence motivated us to examine and document the responses of these practitioners towards academic survey.

Item Type:	Article (Journal)
Additional Information:	3486/76097
Uncontrolled Keywords:	Small and medium audit firms; Questionnaire survey; Behaviour towards survey; Attitudes
Subjects:	H Social Sciences > H Social Sciences (General) > H91 General special
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Sherliza Puat Nelson
Date Deposited:	10 Dec 2019 10:45
Last Modified:	10 Dec 2019 10:45
URI:	http://irep.iium.edu.my/id/eprint/76097

Actions (login required)

View Item