Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK …

Auditor changes are not alarmingly high in Malta but have been rising of late and the driving forces in this regard … factors that influence auditor‐client realignments in Malta. It does this mostly by a mail questionnaire responded to by 97 … study concludes primarily that behavioural forces provide the principal motivators of auditor changes in Malta …

those of auditors themselves in the small island‐state of Malta. Design/methodology/approach – The objective is achieved by … addition, a particular trend in Malta is the high regard with which both respondent groups held the audit profession. Research … potential juror population of Malta, and the original low mail response rate from the jurors group. Originality/value – Given …

companies in Malta, the extent of multiple and repeated qualifications in such reports and any significant relationships between …