Extending the model of the demand for a voluntary audit in small companies in the UK

Collis, Jill (2004) Extending the model of the demand for a voluntary audit in small companies in the UK. In: British Accounting Association Annual Conference; 14-16 Apr 2004, York, England. (Unpublished)

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Abstract

This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate the views of the directors of private limited companies that are likely to qualify as small if the higher EU thresholds are adopted in the UK. The paper focuses on the factors that have a significant influence on the directors' decision to have a voluntary audit if the company were exempt from the statutory requirement.

Item Type: Conference or Workshop Item (Paper)
Event Title: British Accounting Association Annual Conference
Research Area: Accounting and finance
Faculty, School or Research Centre: Faculty of Business and Law
Faculty of Business and Law > Kingston Business School (Accounting and Finance) (until July 2013)
Depositing User: Patricia Lally
Date Deposited: 07 Nov 2008
Last Modified: 16 Jul 2012 21:47
URI: http://eprints.kingston.ac.uk/id/eprint/3252

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