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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Sains Malaysia
2016
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/13985/ http://umpir.ump.edu.my/id/eprint/13985/ http://umpir.ump.edu.my/id/eprint/13985/1/fim-2016-hasnah-Audit%20Exemption%20for%20Small%20And%20Medium%20Enterprises.pdf |