Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.authorDesira, Jonathan-
dc.contributor.authorBaldacchino, Peter J.-
dc.identifier.citationDesira, J., & Baldacchino, P. J. (2005). Jurors’ and self-perceptions of the statutory auditors in Malta. Managerial Auditing Journal, 20(7), 691-706.en_GB
dc.description.abstractPurpose: The objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island-state of Malta. Design/methodology/approach: The objective is achieved by considering auditor responsibility, the reliability of audited financial statements and the decision usefulness of audited financial statements. A mail questionnaire was responded to by 56 auditors and 18 jurors, with the latter response being complemented by a further 100 jurors responding to the questionnaire when delivered by hand. Findings: The study finds substantial divergences in the perceptions of the two respondent groups, particularly in the areas of fraud detection, responsibility for the internal control structure of a company, maintenance of accounting records, and actual work performed by an auditor. In addition, a particular trend in Malta is the high regard with which both respondent groups held the audit profession. Research limitations/implications: Limitations included the size of the sample of potential jurors taken when compared with the actual potential juror population of Malta, and the original low mail response rate from the jurors group. Originality/value: Given the increase in recent years of the number of litigation cases against auditors and the particular need for the profession to restore public confidence in it, it is imperative for auditors to become more aware of how public perceptions differ from theirs.en_GB
dc.publisherEmerald Group Publishing Limiteden_GB
dc.subjectAuditors -- Malta -- Case studiesen_GB
dc.subjectJurors -- Malta -- Case studiesen_GB
dc.subjectAuditing -- Maltaen_GB
dc.titleJurors’ and self-perceptions of the statutory auditors in Maltaen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
Appears in Collections:Scholarly Works - FacEMAAcc

Files in This Item:
File Description SizeFormat 
Jurors' and self-perceptions of the statutory auditors in Malta.pdf
  Restricted Access
101.51 kBAdobe PDFView/Open Request a copy

Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.