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

Collis, Jill (2005) Size and the demand for voluntary audit in small companies in the UK. In: British Accounting Association Annual Conference of the South Eastern Accounting Group; 14 Sep 2005, Hatfield, England. (Unpublished)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.

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