Ensuring auditor independence: the case for small-medium practices in Malaysia

• Main Authors: Zainal Abidin, Nor Hafizah, Puat Nelson, Sherliza, Ahmad, Maslina
• 格式: Article
• 語言: English
• 出版: Faculty of Business & Accountancy, University of Malaya 2021
• 主題: HF5387 Business ethics; HF5601 Accounting. Bookkeeping
• 在線閱讀: http://irep.iium.edu.my/85468/1/85468_Ensuring%20auditor%20independence.pdf; http://irep.iium.edu.my/85468/; https://ajap.um.edu.my/index.php/AJAP/article/view/28764; https://doi.org/10.22452/AJAP.vol14no1.5

Research aim: The study aims to examine small and medium audit firms’ compliance on independence requirements as stipulated in the International Standard on Quality Control 1 (ISQC 1) in Malaysia. Design/ Methodology/ Approach: This study is qualitative in nature. It uses semi-structured interviews...