Collis, Jill (2005) Size and the demand for voluntary audit in small companies in the UK. In: British Accounting Association Annual Conference; 30 Mar - 1 Apr 2005, Edinburgh, Scotland. (Unpublished)

Abstract

The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that have a significant influence on whether small companies will have a voluntary audit. It builds on previous work by the author that has investigated the costs versus benefits of voluntary audit in small companies filing full accounts in the UK. The study is a further analysis of data from a random sample of 790 conmpanies with a turnover up to £4.8m, balance sheet total up to £2.4m and up to 50 employees collected via a postal questionnaire.

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Item Type:	Conference or Workshop Item (Paper)
Event Title:	British Accounting Association Annual Conference
Research Area:	Research Areas > Accounting and finance
Faculty, School or Research Centre:	Faculty of Business and Law (until 2017) Faculty of Business and Law (until 2017) > Kingston Business School (Accounting and Finance) (until July 2013)
Date Deposited:	10 Nov 2008
Last Modified:	17 Sep 2020 15:52
URI:	https://eprints.kingston.ac.uk/id/eprint/3280

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