Audit Exemption for Small and Medium Enterprises: Perceptions of Malaysian Auditors
The objective of the study is to examine audit firm size, the provision of non-audit services (NAS) and audit tenure as factors that influence the likelihood that an auditor agrees with allowing audit exemption. This study employs a 2 × 2 × 2 within-subject experimental design. Respondent auditors w...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Penerbit Universiti Sains Malaysia
2016
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| Subjects: | |
| Online Access: | http://web.usm.my/aamj/21022016/aamj21022016_7.pdf http://web.usm.my/aamj/21022016/aamj21022016_7.pdf http://umpir.ump.edu.my/13985/1/fim-2016-hasnah-Audit%20Exemption%20for%20Small%20And%20Medium%20Enterprises.pdf http://umpir.ump.edu.my/13985/7/fim-2016-fim-Audit%20Exemption%20for%20Small.pdf |
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Internet
http://web.usm.my/aamj/21022016/aamj21022016_7.pdfhttp://web.usm.my/aamj/21022016/aamj21022016_7.pdf
http://umpir.ump.edu.my/13985/1/fim-2016-hasnah-Audit%20Exemption%20for%20Small%20And%20Medium%20Enterprises.pdf
http://umpir.ump.edu.my/13985/7/fim-2016-fim-Audit%20Exemption%20for%20Small.pdf