A Study on the Accountability and Professional Skepticism Among Malaysian Public Sector Auditor


Abdullah, Saleha and Abdullah Salim, Abdullah Sallehhuddin and Saprudin, Abby Ashraff (2022) A Study on the Accountability and Professional Skepticism Among Malaysian Public Sector Auditor. In: Postgraduate Social Science Colloquium 2022, 1 - 2 June 2022, Online.

[img] Text
45-86.pdf - Published Version
Restricted to Repository staff only

Download (1MB)


Background - Accountability and good governance have a significant impact to the image of the government. Lerner and Tetlock, (1999) stated that an accountability exists when there is an ‘implicit or explicit expectation to justify their beliefs, feelings and actions to others”. McMillan and White (1993) identify professional skepticism when the auditor is more sensitive to evidence to detect error. Peecher et al. (2013) stated that audit quality can be improved when auditors being held accountable for their judgment processes. In Malaysian public sector, the audit system itself is a chain of accountability (Kulasingham, 1986). An auditor needs to ensure assets are being protected, maintain all accounts and records, give opinion on the financial statement, inspect the level of efficacy of program conducted and report it to the parliament (Kulasingham 1986). Referring to the Special Report on the 12th Malaysian Plan 2021-2025, It is highlighted that the needs of high-quality investments, greater public accountability and whole nation participation. Public sector auditor are expected to be professional and accountable when performing their audit works (MIA, 2008). Purpose - This study examines the types of accountabilities that may help auditors in maintaining professional skepticism’s attitude. It will also investigate on the impact of accountability factor towards professional scepticism among auditor in the Malaysian public sector Design/methodology/approach - This research applied accountability measurement adapted from Geer (2009) and Shaoul et al. (2012). It will involve questionnaire survey to auditors in public sector at Melaka state. And to validate the suitability of the instrument, descriptive statistics and factor analysis is conducted. Findings/Expected Contributions - This research provides inputs to the public sector auditor in understanding the accountability factor which may affect their professional scepticism. Secondly, it may provide inputs to National Audit Department (NAD) on the development of the audit standards with regards to the accountability. Research limitations - This study have some limitation, limited time given to complete the study and it only involve auditors in Melaka state. Originality/value - This study is specifically involving public sector auditor in Melaka.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Professional Skepticism, Accountability, Public Sector Malaysia.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD4801-8943 Labor. Work. Working class > HD8038 Professions (General). Professional employees
Divisions: Faculty of Management (FOM)
Depositing User: Ms Suzilawati Abu Samah
Date Deposited: 11 Aug 2022 06:18
Last Modified: 19 Aug 2022 08:27
URII: http://shdl.mmu.edu.my/id/eprint/10337


Downloads per month over past year

View ItemEdit (login required)