Relationship between Auditors’ Ethical Judgments, Quality of Financial Reporting and Auditors’ Attitude towards Creative Accounting: Malaysia Empirical Evidence
Muhammad Syafiq Razelin Anis Rozidi, Nor Aime Mohd Nor, Nuraini Abdul Aziz, Nur Amalina Rosli, Norlaila Mazura Hj. Mohaiyadin

Abstract
The aims of the study are to determine the relationship between auditors’ ethical judgments, quality of financial reporting and auditors’ attitude towards creative accounting. The respondents of the study are178 auditors in Klang Valley and Selangor. Results indicate that there are significant relationships between auditors’ ethical judgments, quality of financial reporting and auditors’ attitude towards creative accounting. Moreover, the results also show that there is a significant relationship between auditors’ ethical judgments and quality of financial reporting. The results of the study are very important to determine the pattern of Malaysian auditors’ attitude towards creative accounting practices via auditing financial reports to complement empirical evidences and literatures in this area by investigating the insights of Malaysian auditors towards creative accounting.

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