Auditee satisfaction impact on compliance and corporate image concerning Malaysian SMEs

This research aims to analyze the possible effects of auditee satisfaction on compliance audit and corporate image in receiving audit services in Malaysia. Raw data were collected via structured questionnaires through email communication. The collected data were analyzed first using descriptive stat...

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Bibliographic Details
Main Authors: Ismail, Ashari, Bakri, Mohammed Hariri, Nordin, Mohd Norazmi
Format: Article
Language:English
Published: Science Research Society 2021
Online Access:http://eprints.utem.edu.my/id/eprint/25958/2/AUDITEE%20SATISFACTION%20IMPACT%20ON%20COMPLIANCE%20AND%20CORPORATE%20IMAGE%20CONCERNING%20MALAYSIA%20SMES.PDF
http://eprints.utem.edu.my/id/eprint/25958/
https://turcomat.org/index.php/turkbilmat/article/view/5020/4199
https://doi.org/10.17762/turcomat.v12i10.5020
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Summary:This research aims to analyze the possible effects of auditee satisfaction on compliance audit and corporate image in receiving audit services in Malaysia. Raw data were collected via structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, then followed by correlation analysis to establish the relationship effectsof auditee satisfaction as an independentvariable on compliance audit and corporate image, both asdependentvariables. Lastly, a regression analysis was borne on the modelto test the hypotheses. The study found thatauditee satisfactionhas a significant relationship with complianceand corporate image. This deemed essential to manage SME firms and audit firms alongside academics who may want to further pursue the subject matter. Many SMEshave embraced audits, and according to previous studies, expenditures on audits have substantially increased. Therefore, it is necessary to supervise the spending amount of audit feesto ensure valuefor money. The research findings are also imperative to scholars, academics, scientists, and researchers by adding to the body of current knowledge on internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because it is only limited to retails and wholesale of SMES firm in Malaysia.