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  • Search: subject:"audit exemption"
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Year of publication
Subject
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Audit 3 Financial audit 3 Malaysia 3 SMEs 3 Wirtschaftsprüfung 3 Audit exemption 2 Auditing 2 Small companies 2 audit exemption 2 Accounting policy 1 Audit Exemption 1 Audit exemption thresholds 1 Betriebsgröße 1 Bilanzpolitik 1 Corporate income tax 1 Dienstleistungsqualität 1 Financial statement audit 1 Finland 1 Finnland 1 Firm size 1 Gewinnverlagerung 1 Income shifting 1 Jahresabschlussprüfung 1 KMU 1 Körperschaftsteuer 1 NAS 1 Regulation 1 Regulierung 1 SME 1 Service quality 1 Small Companies 1 Small to medium-sized enterprises 1 Small to medium‐sized enterprises 1 Steuervergünstigung 1 Tax incentive 1 audit firms 1 audit tenure 1 cost stickiness 1 earnings management 1 firm size 1
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Online availability
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Undetermined 3 Free 2
Type of publication
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Article 6
Type of publication (narrower categories)
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Article in journal 3 Aufsatz in Zeitschrift 3 research-article 1
Language
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English 4 Undetermined 2
Author
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Kamarudin, Norashikin 2 Smith, Malcolm 2 ABIDIN, Zubaidah ZAINAL 1 Abidin, Zubaidah Zainal 1 Haapamäki, Elina 1 Hamzah, Zulhawati 1 Hasnah Haron 1 Höglund, Henrik 1 Ishak Ismail 1 OTHMAN, Rohana 1 Sundvik, Dennis 1 THIRUMANICKAM, Nagathretnam 1 Yuvaraj Ganesan 1 Zainal Abidin, Zubaidah 1
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Published in...
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Asian Review of Accounting 2 Accounting and business research 1 Accounting forum 1 Asian Academy of Management journal : AAMJ 1 Asian Journal of Empirical Research 1
Source
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ECONIS (ZBW) 3 RePEc 2 Other ZBW resources 1
Showing 1 - 6 of 6
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An examination of comment letters concerning an increase in audit exemption thresholds : evidence from Finland
Haapamäki, Elina - In: Accounting forum 46 (2022) 4, pp. 394-420
Persistent link: https://www.econbiz.de/10013555098
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Do auditors constrain intertemporal income shifting in private companies?
Höglund, Henrik; Sundvik, Dennis - In: Accounting and business research 49 (2019) 3, pp. 245-270
Persistent link: https://www.econbiz.de/10012225823
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Directors? View on Exemption from Statutory Audit
OTHMAN, Rohana; ABIDIN, Zubaidah ZAINAL; THIRUMANICKAM, … - In: Asian Journal of Empirical Research 3 (2013) 10, pp. 1277-1290
addressed the issue of audit exemption for small companies. Over the years, these countries and several others have exempted … currently being reviewed to allow for an audit exemption for small companies. This study therefore explores factors that may be … associated with the take-up level of audit exemption among small medium enterprises (SMEs) in Malaysia namely; value of audit …
Persistent link: https://www.econbiz.de/10010949061
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Audit exemption for small and medium enterprises : perceptions of Malaysian auditors
Hasnah Haron; Ishak Ismail; Yuvaraj Ganesan; Hamzah, … - In: Asian Academy of Management journal : AAMJ 21 (2016) 2, pp. 153-182
Persistent link: https://www.econbiz.de/10011665572
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Audit exemption among SMEs in Malaysia
Kamarudin, Norashikin; Zainal Abidin, Zubaidah; Smith, … - In: Asian Review of Accounting 20 (2012) 2, pp. 152-162
how the company is performing. The issue of audit exemption among small companies has been addressed in studies in the UK … for audit exemption among small to medium‐sized enterprises (SMEs) in Malaysia. Design/methodology/approach – A survey of … relationship with the level of acceptance of audit exemption. Their preferred audit exemption threshold is also presented. Research …
Persistent link: https://www.econbiz.de/10014675867
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Cover Image
Audit exemption among SMEs in Malaysia
Kamarudin, Norashikin; Abidin, Zubaidah Zainal; Smith, … - In: Asian Review of Accounting 20 (2012) July, pp. 152-162
how the company is performing. The issue of audit exemption among small companies has been addressed in studies in the UK … for audit exemption among small to medium-sized enterprises (SMEs) in Malaysia. Design/methodology/approach – A survey of … relationship with the level of acceptance of audit exemption. Their preferred audit exemption threshold is also presented. Research …
Persistent link: https://www.econbiz.de/10010592175
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