This book analyses the value perception of an audit process by companies in Africa, using the case of Malawi - A country in Sub Saharan Africa. The work investigates whether adoption of international standards in the accountancy profession achieves the intended purpose in different kinds of companies. The book tackles a hot topic in the global accountancy profession, and it adds an interesting perspective to the debate. The author argues that Africa is a special place to do business and that Africa is in unique circumstances comparatively. Wholesale adoption of international standards should therefore be deeply considered in terms of what value such a step brings to the business landscape in Africa. Accounting research must be used to make such decision. This work makes a significant contribution to the decision making process in countries where adoption of international standards in being considered. This is obviously an area where more deeper research is till required.
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