Audit Exemption For Small And Medium Enterprises: Perceptions Of Malaysian Auditors

• Main Authors: Haron, Hasnah, Ismail, Ishak, Ganesan, Yuvaraj, Hamzah, Zulhawati
• Format: Article
• Language: English
• Published: Asian Academy of Management (AAM) 2016
• Subjects: HD28-70 Management. Industrial Management
• Online Access: http://eprints.usm.my/36678/1/aamj21022016_7.pdf; http://eprints.usm.my/36678/; http://web.usm.my/aamj/21022016/aamj21022016_7.pdf

The objective of the study is to examine audit frm size, the provision of non-audit services (NAS) and audit tenure as factors that influence the likelihood that an auditor agrees with allowing audit exemption. This study employs a 2 × 2 × 2 within-subject experimental design. Respondent auditors...