Ensuring auditor independence: The case for small and medium practices in Malaysia

Ensuring auditor independence: The case for small and medium practices in Malaysia

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Research aim: The study aims to examine small and medium audit firms’ compliance with the independence requirements as stipulated in the International Standard on Quality Control 1 (ISQC 1) in Malaysia. Design/ Methodology/ Approach: This study is qualitative in nature. It uses semi-structured inter...

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Bibliographic Details
Main Authors: Nor Hafizah Zainal Abidin, Sherliza Puat Nelson, Maslina Ahmad
Format: Article
Language:English
Published: Universiti Malaya 2021-02-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Independence
Breach and Threat
Small and Medium Firms
Qualitative Research
Interview
ISQC 1
Online Access:https://sare.um.edu.my/index.php/AJAP/article/view/28764

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