Agency theory and demand for audit by small businesses

• Main Authors: Mustapha, Mazlina, Chia, Hoh Yaen, Ismail, Hashanah
• Format: Article
• Language: English
• Published: Penerbit Universiti Teknologi Malaysia 2015
• Online Access: http://psasir.upm.edu.my/id/eprint/36346/1/Agency%20theory%20and%20demand%20for%20audit%20by%20small%20businesses.pdf; http://psasir.upm.edu.my/id/eprint/36346/; http://www.sainshumanika.utm.my/index.php/sainshumanika/article/view/633

It is mandatory for small companies in Malaysia to carry out an audit regardless of their size. Only sole proprietors and partnerships are exempted from this audit, as they are enacted under different regulations. This study aims to examine the characteristics of these small businesses and their de...