Factors that influence the decision to have a voluntary audit in small companies in the UK

Collis, Jill (2004) Factors that influence the decision to have a voluntary audit in small companies in the UK. In: 27th Annual Congress of the European Accounting Association (EAA); 1-3 April 2004, Prague, Czech Republic. (Unpublished)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 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: 27th Annual Congress of the European Accounting Association (EAA)
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/3286

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