Audit Exemption for Malaysian SMEs: Does Ownership Matter?

Audit Exemption for Malaysian SMEs: Does Ownership Matter?

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Small and medium-sized enterprises (SMEs) are playing an increasingly important role in the process of industrialization in the developing world. To support SMEs, many developed countries, such as Australia, New Zealand and the United Kingdom, have implemented an audit exemption regime for SMEs, whi...

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Bibliographic Details
Main Authors: Engku Ahmad Khairuddin Engku Mohd Anuar, Susela Devi, Chan Wai Meng
Format: Article
Language:English
Published: Universiti Malaya 2012-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Auditing
SMEs
Agency theory
Resource dependency theory
Resource-based view
Malaysia
Online Access:https://10.240.4.186/index.php/AJAP/article/view/3670
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