Report on Implementation of Accounting and Auditing Obligations in Cambodia

dc.contributor.author	Casey Barnett
dc.contributor.author	Kanika Khin
dc.date.accessioned	2026-06-10T03:11:18Z
dc.date.issued	2017-11-17
dc.description	Research was conducted to determine compliance with accounting and auditing regulations under the 2016 Law on Accounting and Auditing, namely: 1. Preparation of financial reports in accordance with standards 2. Obligation to have an independent audit 3. Maintaining accounts and accounting records A review of regulation and research literature was conducted, followed by an online survey to enterprises and not-for-profit organizations operating in Cambodia. There were 1,316 responses to the survey; after removing duplicate entity responses and invalid responses, there were 700 validated responses. Respondents were accounting related staff or general management of companies. The survey included identifying information so that researchers could insure valid responses and limit responses to one response per entity.
dc.identifier.uri	https://cam-ed-oar.com/handle/cam-ed-oar/630
dc.language.iso	en
dc.publisher	CamEd Business School
dc.title	Report on Implementation of Accounting and Auditing Obligations in Cambodia
dc.type	Technical Report

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