ATTITUDE TOWARDS ACADEMIC SURVEY AMONG AUDIT FIRMS IN MALAYSIA: SOME CHALLENGES

The objective of this research is to identify the possible responses among small and medium audit firms in Malaysia toward surveys. A total of 119audit firms were involved in this survey. The list of firms was acquired from the Malaysian Institute of Accountants (MIA), andthe final sample consisted of firms particularly from Kuala Lumpur and Selangor. Questionnaire surveys were initially mailed to these firms, and several follow-ups were made for the completed survey hence response rate was 16.4 percent. Follow-ups involved phone calls and visits to the firms. It is found that Malaysian audit firms are not very friendly and supportive of academic research.