![](/images/graphics-bg.png)
The effect of moral intensity of reduced audit quality acts in Nigeria
Other Title(s)
أثر الضغوط الأخلاقية على انخفاض جودة الأداء المهني لأعمال التدقيق في نيجيريا
Joint Authors
Dabo, Aliksandar Olawumi
Eruse, Ufuoma Deirin
Ikuemonisan, Solomon Soji
Source
The Arab Journal of Accounting
Issue
Vol. 19, Issue 1 (30 Jun. 2016), pp.140-160, 21 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2016-06-30
Country of Publication
Bahrain
No. of Pages
21
Main Subjects
Abstract EN
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.
American Psychological Association (APA)
Dabo, Aliksandar Olawumi& Eruse, Ufuoma Deirin& Ikuemonisan, Solomon Soji. 2016. The effect of moral intensity of reduced audit quality acts in Nigeria. The Arab Journal of Accounting،Vol. 19, no. 1, pp.140-160.
https://search.emarefa.net/detail/BIM-850524
Modern Language Association (MLA)
Dabo, Aliksandar Olawumi…[et al.]. The effect of moral intensity of reduced audit quality acts in Nigeria. The Arab Journal of Accounting Vol. 19, no. 1 (Jun. 2016), pp.140-160.
https://search.emarefa.net/detail/BIM-850524
American Medical Association (AMA)
Dabo, Aliksandar Olawumi& Eruse, Ufuoma Deirin& Ikuemonisan, Solomon Soji. The effect of moral intensity of reduced audit quality acts in Nigeria. The Arab Journal of Accounting. 2016. Vol. 19, no. 1, pp.140-160.
https://search.emarefa.net/detail/BIM-850524
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 158-160
Record ID
BIM-850524