...Konrad J. Farrugia; Peter J. Baldacchino Purpose This paper has the objective of identifying the different types of qualifications in auditor's reports of companies in Malta, the extent of multiple and repeated qualifications in such reports and any significant relationships between such main...

...Jonathan Desira; Peter J. Baldacchino Purpose The objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta. Design/methodology/approach The objective is achieved by considering auditor...

...Josianne Magri; Peter J. Baldacchino Auditor changes are not alarmingly high in Malta but have been rising of late and the driving forces in this regard could be particular to a small‐island state. This paper seeks to elicit the perceptions of behavioural, economic or other factors that influence...

...Norbert Tabone; Peter J. Baldacchino Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have steadily been occurring from a UK‐based regulatory framework to one increasingly...