dc.contributor.author | Dabor, Alexander Olawumi | |
dc.contributor.author | Eruse, Ufuoma Deirin | |
dc.contributor.author | Ikuemonisan, Solomon Soji | |
dc.date.accessioned | 2018-08-01T06:11:12Z | |
dc.date.available | 2018-08-01T06:11:12Z | |
dc.date.issued | 2016-06-01 | |
dc.identifier.issn | 2210-1454 | |
dc.identifier.uri | https://journal.uob.edu.bh:443/handle/123456789/2162 | |
dc.description.abstract | Reduced Audit Quality (RAQ) has become one of the biggest threats to the auditing profession because of its negative effects on the reliability of audited financial statements. The objective of this study is to examine the effect of moral intensity on RAQ acts. 415 copies of structured questionnaires were distributed to respondents in four geo-political zones in Nigeria. The study employed Sweeney and Costello (2009) two factors moral intensity model against three of RAQ acts. The data were analysed using multivariate regression analysis and the non-parametric t-test. The results showed that perceived harm has a negative relationship with RAQ acts; while perceived pressure has a positive relationship with RAQ acts. Further, the findings revealed a significant difference between the moral intensity of perceived pressure and perceived harm. The study recommends that auditors in Nigeria are advised to be enlightened on the negative consequences of RAQ acts in the auditing profession. | en_US |
dc.language.iso | ar | en_US |
dc.publisher | University of Bahrain | en_US |
dc.rights | Attribution-NonCommercial-ShareAlike 4.0 International | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | * |
dc.subject | Moral intensity | en_US |
dc.subject | Reduced Audit Quality acts | en_US |
dc.subject | Perceived harm | en_US |
dc.subject | Perceived pressure | en_US |
dc.title | The effect of Moral Intensity of reduced audit quality Acts in Nigeria | en_US |
dc.title.alternative | أثر الضغوط الأخلاقية على انخفاض جودة الأداء المهني لأعمال التدقيق في نيجيريا | |
dc.type | Article | en_US |
dc.identifier.doi | http://dx.doi.org/10.12785/AJA/190104 | |
dc.volume | 19 | |
dc.issue | 01 | |
dc.pagestart | 140 | |
dc.pageend | 160 | |
dc.source.title | The Arab Journal of Accounting | |
dc.abbreviatedsourcetitle | AJA |
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