Hasnah Haron, Ishak Ismail, Yuvaraj Ganesan, and Zulhawati Hamzah, “AUDIT EXEMPTION FOR SMALL AND MEDIUM ENTERPRISES: PERCEPTIONS OF MALAYSIAN AUDITORS”, AAMJ, vol. 21, no. 2, pp. 153–182, Dec. 2016, doi: 10.21315/aamj2016.21.2.7.