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Auditors' perceptions on obliteration of mandatory annual audit: an empirical study


Salleh, Arfah and Che Rose, Raduan and Samy, Naresh Kumar and Jaafar, Shuhaimi (2008) Auditors' perceptions on obliteration of mandatory annual audit: an empirical study. International Research Journal of Finance and Economics, 14. pp. 61-67. ISSN 1450-2887


Fundamentally, an audit is important to several parties to obtain some management and financial information of a company. Indeed the issue of whether or not small companies should be audited has been addressed in many studies in the UK, Australia and some Asian countries such as Hong Kong and Singapore. On contrary, there is dearth of study pertaining to audit exemption of small companies in Malaysia. Thus a research been carried out to examine the perceptions of external auditors and their readiness for exemption of annual audit requirement of small companies in Malaysia, While contributing to the body of knowledge, the findings of this research could help the regulatory bodies to gauge the perceptions of auditors of small companies towards audit exemption. Future research direction been highlighted.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Graduate School of Management
Publisher: EuroJournals
Keywords: Audit; Small companies; Auditors' perception; Malaysia
Depositing User: Nabilah Mustapa
Date Deposited: 26 Jan 2016 02:21
Last Modified: 26 Jan 2016 02:21
URI: http://psasir.upm.edu.my/id/eprint/13333
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