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