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Mandatory audit of small business in Malaysia.


Ismail, Hashanah and Loh , Lee Boon (2012) Mandatory audit of small business in Malaysia. In: Research in Contemporary Accounting. University Putra Malaysia Press, Serdang, Selangor, pp. 93-103. ISBN 9789673442942


The study examines the views of owners and managers of small businesses in Serdang and Pudu to gauge their perceived usefulness of the annual statutory audit. The study finds that those in the city are more likely to perceive the audit as beneficial compared to owners of family owned light industry business.

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Additional Metadata

Item Type: Book Section
Divisions: Faculty of Economics and Management
Publisher: University Putra Malaysia Press
Keywords: Small business; Annual statutory audit; Statutory audit; Audit exemption.
Depositing User: Nurul Ainie Mokhtar
Date Deposited: 12 Dec 2013 02:27
Last Modified: 12 Dec 2013 02:27
URI: http://psasir.upm.edu.my/id/eprint/26162
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