%0 Journal Article %T Conceptualizing an IFRS-based Criteria for Audit Exemption for Small Firms %A Satinder Bhatia %J Journal Information: New name: ISSN: Past name: ISSN: Frequency: Journal DOI: Peer-review model: Digital Archiving: Disclaimer: %D 2018 %R 10.9734/JEMT/2018/44522 %X (1) R. Rajan, Saveetha School of Management, Saveetha University, India. %U http://www.sciencedomain.org/abstract/26862