Agency theory and demand for audit by small businesses
It is mandatory for small companies in Malaysia to carry out an audit regardless of their size. Only sole proprietors and partnerships are exempted from this audit, as they are enacted under different regulations. This study aims to examine the characteristics of these small businesses and their de...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Teknologi Malaysia
2015
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Online Access: | http://psasir.upm.edu.my/id/eprint/36346/1/Agency%20theory%20and%20demand%20for%20audit%20by%20small%20businesses.pdf |