Collis, Jill (2005) Size theory and the demand for voluntary audit by small companies in the UK. In: Workshop on Accounting in Europe beyond 2005; 29-30 Sep 2005, Regensburg, Germany. (Unpublished)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 benefits of voluntary audit in small companies filing full accounts in the UK.
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