Auditors' perceptions on obliteration of mandatory annual audit: an empirical study
Fundamentally, an audit is important to several parties to obtain some management and financial information of a company. Indeed the issue of whether or not small companies should be audited has been addressed in many studies in the UK, Australia and some Asian countries such as Hong Kong and Singap...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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EuroJournals
2008
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| Online Access: | http://psasir.upm.edu.my/id/eprint/13333/ http://psasir.upm.edu.my/id/eprint/13333/1/Auditors%27%20perceptions%20on%20obliteration%20of%20mandatory%20annual%20audit%20an%20empirical%20study.pdf |
| _version_ | 1848842084609425408 |
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| author | Salleh, Arfah Che Rose, Raduan Samy, Naresh Kumar Jaafar, Shuhaimi |
| author_facet | Salleh, Arfah Che Rose, Raduan Samy, Naresh Kumar Jaafar, Shuhaimi |
| author_sort | Salleh, Arfah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Fundamentally, an audit is important to several parties to obtain some management and financial information of a company. Indeed the issue of whether or not small companies should be audited has been addressed in many studies in the UK, Australia and some Asian countries such as Hong Kong and Singapore. On contrary, there is dearth of study pertaining to audit exemption of small companies in Malaysia. Thus a research been carried out to examine the perceptions of external auditors and their readiness for exemption of annual audit requirement of small companies in Malaysia, While contributing to the body of knowledge, the findings of this research could help the regulatory bodies to gauge the perceptions of auditors of small companies towards audit exemption. Future research direction been highlighted. |
| first_indexed | 2025-11-15T07:53:31Z |
| format | Article |
| id | upm-13333 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T07:53:31Z |
| publishDate | 2008 |
| publisher | EuroJournals |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-133332016-01-26T02:21:42Z http://psasir.upm.edu.my/id/eprint/13333/ Auditors' perceptions on obliteration of mandatory annual audit: an empirical study Salleh, Arfah Che Rose, Raduan Samy, Naresh Kumar Jaafar, Shuhaimi Fundamentally, an audit is important to several parties to obtain some management and financial information of a company. Indeed the issue of whether or not small companies should be audited has been addressed in many studies in the UK, Australia and some Asian countries such as Hong Kong and Singapore. On contrary, there is dearth of study pertaining to audit exemption of small companies in Malaysia. Thus a research been carried out to examine the perceptions of external auditors and their readiness for exemption of annual audit requirement of small companies in Malaysia, While contributing to the body of knowledge, the findings of this research could help the regulatory bodies to gauge the perceptions of auditors of small companies towards audit exemption. Future research direction been highlighted. EuroJournals 2008-03 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/13333/1/Auditors%27%20perceptions%20on%20obliteration%20of%20mandatory%20annual%20audit%20an%20empirical%20study.pdf Salleh, Arfah and Che Rose, Raduan and Samy, Naresh Kumar and Jaafar, Shuhaimi (2008) Auditors' perceptions on obliteration of mandatory annual audit: an empirical study. International Research Journal of Finance and Economics, 14. pp. 61-67. ISSN 1450-2887 |
| spellingShingle | Salleh, Arfah Che Rose, Raduan Samy, Naresh Kumar Jaafar, Shuhaimi Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title | Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title_full | Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title_fullStr | Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title_full_unstemmed | Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title_short | Auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| title_sort | auditors' perceptions on obliteration of mandatory annual audit: an empirical study |
| url | http://psasir.upm.edu.my/id/eprint/13333/ http://psasir.upm.edu.my/id/eprint/13333/1/Auditors%27%20perceptions%20on%20obliteration%20of%20mandatory%20annual%20audit%20an%20empirical%20study.pdf |