Audit Exemption For Small And Medium Enterprises: Perceptions Of Malaysian Auditors
The objective of the study is to examine audit frm size, the provision of non-audit services (NAS) and audit tenure as factors that influence the likelihood that an auditor agrees with allowing audit exemption. This study employs a 2 × 2 × 2 within-subject experimental design. Respondent auditors...
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| 格式: | 文件 |
| 语言: | English |
| 出版: |
Asian Academy of Management (AAM)
2016
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| 主题: | |
| 在线阅读: | http://eprints.usm.my/36678/1/aamj21022016_7.pdf |