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...
| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Asian Academy of Management (AAM)
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://eprints.usm.my/36678/1/aamj21022016_7.pdf |