Audit Exemption for Small and Medium Enterprises: Perceptions of Malaysian Auditors

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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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Bibliographic Details
Main Authors:	Hasnah, Haron, Ishak, Ismail, Yuvaraj, Ganesan, Zulhalwati, Hamzah
Format:	Article
Language:	English
Published:	Penerbit Universiti Sains Malaysia 2016
Subjects:	HF Commerce
Online Access:	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

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