SME perceptions of the independent review and accounting skills on bank financing: South African perspective

Access to bank financing is regularly rated as one of the biggest obstacles to SME sustainability. With the introduction of the independent review as an alternative to the statutory audit, banks may have inevitably lost their risk assessment reassurance that audits provided. Previous research found...

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Bibliographic Details
Main Authors: Francois Coetzee, Pieter W. Buys
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2017-06-01
Series:Banks and Bank Systems
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8843/BBS_2017_02_Coetzee.pdf