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Title: Jurors’ and self-perceptions of the statutory auditors in Malta
Authors: Desira, Jonathan
Baldacchino, Peter J.
Keywords: Auditors -- Malta -- Case studies
Jurors -- Malta -- Case studies
Auditing -- Malta
Issue Date: 2005
Publisher: Emerald Group Publishing Limited
Citation: Desira, J., & Baldacchino, P. J. (2005). Jurors’ and self-perceptions of the statutory auditors in Malta. Managerial Auditing Journal, 20(7), 691-706.
Abstract: Purpose: 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.
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