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Title: Factors influencing first-time external auditor selection in Malta
Authors: Baldacchino, Peter J.
Cardona, Christopher A.
Keywords: Auditing -- Malta
Auditors -- Selection and appointment -- Malta
Auditor-client relationships
Issue Date: 2011
Publisher: IUP Publications
Citation: Baldacchino, P. J., & Cardona, C.A. (2011). Factors influencing first-time external auditor selection in Malta. The IUP Journal of Accounting Research and Audit Practices, 10(2), 27-52.
Abstract: This paper attempts to shed some light on the factors: beavioral, economic and others that influence a client’s selection of an external auditor in Malta. A comparison is also made between the clients’ perceptions and the views expressed by auditors themselves. This study shows that relationships exist between a number of client characteristics and the size of the audit practice appointed. Responses from both auditors and audit clients indicate that Maltese clients value factors of behavioral nature more than those of economic one. The study implies that auditors need to strive to understand their clients’ businesses and industries if they are to provide timely and relevant advice and services, deliver the levels of quality that their clients have come to demand from the profession, and even exceed their clients’ expectations. The paper therefore provides external auditors with important insights into those factors influencing their selection.
Appears in Collections:Scholarly Works - FacEMAAcc

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