Audit Exemption for Malaysian SMEs: Does Ownership Matter?
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaya
2012-12-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://ajap.um.edu.my/article/view/3670 |