The Impact of Professional Accounting Ethics on Quality Assurance in Audits in Malaysia

Abstract

This study examined the impact of ethical behaviour of professional accountants on audit quality assurance . Accounting ethics are measured using integrity, confidentiality, professional conduct, and objectivity and treated these variables as independent factors in this study. Also, audit quality assurance is considered as dependent variables. This study formulated four objectives and hypotheses. In order to give readers a comprehensive understanding of how professional accounting ethics impacts audit quality assurance; this study offered a thorough overview of the literature on each variable and integrates earlier research on the subject. This study adopted an explanatory research design in order to carry out a quantitative primary method of data collection. To collect information for this research, 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 audit quality assurance 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. The study found that only Professional Behaviour and Objectivity have significantly positive impacts on audit quality assurance in Malaysia Based on the findings, it is concluded that professional behaviour and objectivity are two key determinants of audit quality assurance. This means by enhancing professional behaviour and maintaining objectivity will improve audit quality assurance. Further research might be required to examine the important role that objectivity and professional behaviour play in audit quality assurance, as well as how these components might be improved and used in real-world scenarios. Future researcher could also look into the contextual or indirect function of confidentiality and integrity, as well as how organizational, cultural, and legal aspects affect audit quality assurance in Malaysia. Furthermore, research might examine how these ethical elements interact, evaluate more general quality assurance metrics, and carry out longitudinal studies to gauge the long-term efficacy of audit quality enhancements. This would offer a thorough grasp of how moral principles influence audit procedures in Malaysia and around the world.