Factors influencing voluntary audit among small and medium enterprises: the Malaysian evidence / Erlane K Ghani, Syakir Munir Ismail Munir and Zuraidah Mohd Zam

• Main Authors: Ghani, Erlane K, Ismail Munir, Syakir Munir, Mohd Zam, Zuraidah
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Small business. Medium-sized business; Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/44169/1/44169.pdf; http://ir.uitm.edu.my/id/eprint/44169/
• Institution: Universiti Teknologi Mara

In Malaysia, the Small and Medium Enterprises (SMEs) are encouraged to get their financial statements audited although such practice is on a voluntary basis. This study examines the voluntary practices of the SMEs in getting their financial statements audited. Specifically, this study examines the f...