Size theory and the demand for voluntary audit by small companies in the UK

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 (Unpublished)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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