Audit Exemption for Small and Medium Enterprises: Perceptions of Malaysian Auditors

• Main Authors: Hasnah, Haron, Ishak, Ismail, Yuvaraj, Ganesan, Zulhalwati, Hamzah
• Format: Article
• Language: English
• Published: Penerbit Universiti Sains Malaysia 2016
• Subjects: HF Commerce
• Online Access: http://umpir.ump.edu.my/id/eprint/13985/1/fim-2016-hasnah-Audit%20Exemption%20for%20Small%20And%20Medium%20Enterprises.pdf; http://umpir.ump.edu.my/id/eprint/13985/; http://web.usm.my/aamj/21022016/aamj21022016_7.pdf
• Institution: Universiti Malaysia Pahang

The objective of the study is to examine audit firm 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 w...