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https://www.um.edu.mt/library/oar/handle/123456789/30762
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DC Field | Value | Language |
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dc.date.accessioned | 2018-06-05T10:04:16Z | - |
dc.date.available | 2018-06-05T10:04:16Z | - |
dc.date.issued | 2017 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/30762 | - |
dc.description | M.ACCTY. | en_GB |
dc.description.abstract | Purpose: This study seeks to identify challenges of working as a part-time audit practitioner when compared to a full-time audit practitioner and it also seeks to assess whether and how the challenges identified can be adequately addressed. Design: This study adopted a qualitative research approach to achieve the objectives. In total 20 interviews were carried out. Semi-structured interviews were conducted with 18 part-time audit practitioners, a representative of the Accountancy Board and a representative from the Small and Medium-Sized Practices Committee of the Malta Institute of Accountants. Findings: From the interviews conducted it was found that the majority of participants view part-time audit practitioners to have similar challenges when compared to full-time audit practitioners. Participants mentioned that some of the challenges faced by the profession could be mitigated by better planning, time management and by clients being more cooperative. Conclusion: This study concludes that, in reality, from a part-time audit practitioner’s point of view, the challenges faced by full-time audit practitioners are quite similar to those encountered by part-time audit practitioners. Implications: Since in Malta there are quite a few audit practitioners working on a part-time basis, it would be quite beneficial to adopt some of the recommendations presented in the study. This might help reduce some of the burdens part-time audit practitioners face. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Auditing -- Malta | en_GB |
dc.subject | Auditors -- Malta | en_GB |
dc.subject | Part-time employment -- Malta | en_GB |
dc.title | The part-time practice of statutory auditing in Malta : a study | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The 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 |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Micallef, Isabelle | - |
Appears in Collections: | Dissertations - FacEma - 2017 Dissertations - FacEMAAcc - 2017 |
Files in This Item:
File | Description | Size | Format | |
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17MACC055.pdf Restricted Access | 1.44 MB | Adobe PDF | View/Open Request a copy |
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