Directors' views on accounting and auditing requirements for SMEs

Collis, Jill (2008) Directors' views on accounting and auditing requirements for SMEs. (Project Report) London : Department for Business Enterprise & Regulatory Reform. 69 p.

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Abstract

This research was commissioned by the Department for Business, Enterprise and Regulatory Reform, to contribute to strategic priorities in connection with better regulation and reducing administrative burdens. The aims were to investigate the directors’ views on present accounting and auditing requirements for SMEs in UK company law and draft simplification proposals made by the European Commission in July 2007; and to identify changes in the financial reporting practices of companies that had participated in a previous study commissioned by the then DTI (Collis, 2003), which focused on issues in connection with raising the audit exemption thresholds.

Item Type: Monograph (Project Report)
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: Roberta Collis
Date Deposited: 24 Apr 2009 16:30
Last Modified: 01 Dec 2009 11:08
URI: http://eprints.kingston.ac.uk/id/eprint/5215

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