Audit Exemption For Small And Medium Enterprises: Perceptions Of Malaysian Auditors

The objective of the study is to examine audit frm 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...

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Bibliographic Details
Main Authors: Haron, Hasnah, Ismail, Ishak, Ganesan, Yuvaraj, Hamzah, Zulhawati
Format: Article
Language:English
Published: Asian Academy of Management (AAM) 2016
Subjects:
Online Access:http://eprints.usm.my/36678/1/aamj21022016_7.pdf
http://eprints.usm.my/36678/
http://web.usm.my/aamj/21022016/aamj21022016_7.pdf
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