University of Bahrain
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The effect of Moral Intensity of reduced audit quality Acts in Nigeria

Show simple item record Dabor, Alexander Olawumi Eruse, Ufuoma Deirin Ikuemonisan, Solomon Soji 2018-08-01T06:11:12Z 2018-08-01T06:11:12Z 2016-06
dc.identifier.issn 2210-1454
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 *
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.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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