Ganesan , Y.; Haron, H.; Amran, A.; Pitchayl, A. A. It Is the External Accountant Matter in Business Performance of Small and Medium Enterprises? The Role of Non-Audit Services. IAJAFM 2018, 5 (2), 131-143. https://doi.org/10.9756/IAJAFM/V5I2/1810022.