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Title: Inter-practitioner co-operation : a study among Maltese auditors
Authors: Sammut, Brady
Keywords: Sole proprietorship -- Accounting
Auditing -- Malta
Issue Date: 2010
Abstract: Purpose: The objective of this study is to ascertain whether there is co-operation, and the extent of any such co-operation, between local auditors, and to establish the nature and any possible benefits and disadvantages of any such co-operation. Design: Based on insights obtained from literature, three different questionnaires were devised to achieve the objectives of the study: one for the Big Four audit firms, one for small and medium-sized audit firms, and one for sole practitioners. Findings: This study found that local auditors do indeed co-operate between themselves, to different extents, both on a formal and informal basis and usually at partner or manager level. In some cases, rivalry hinders co-operation. Such co-operation translates itself into various types of working relationships, with the most popular being collaboration on mutual clients and the exchange of advice. Co-operation provides numerous benefits to auditors among which the possibility of sharing of knowledge and experience, and the prospect of being able to pass on work in cases of shortage of expertise and/or resources. However some auditors fear that inter-practitioner co-operation may lead to poaching of clients by other auditors. Value: In the absence of extensive local research on the subject, it is hoped that this study sheds further light on the accountancy profession in Malta and encourages the implementation of recommendations made on the basis of the findings.
Description: B. ACCTY. (HONS)
Appears in Collections:Dissertations - FacEma - 2010
Dissertations - FacEMAAcc - 2010

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