Mandatory audit of small business in Malaysia: owners' perspectives

• Main Authors: Ismail, Hashanah, Loh, Lee Boon
• Format: Conference or Workshop Item
• Language: English
• Published: Conference Master Resources 2012
• Online Access: http://psasir.upm.edu.my/id/eprint/21262/1/093_295_3rdICBER2012_Proceeding_PG1370_1384.pdf; http://psasir.upm.edu.my/id/eprint/21262/

This paper reports on a survey of small businesses in Selangor and Kuala Lumpur on the perceived benefit of the statutory audit. The study finds that nearly half (44%) of the sample companies would not continue to have their accounts audited if not legally required to do so. However, the sample comp...