Factors that influence the decision to have a voluntary audit in small companies in the UK

Jill Collis

Factors that influence the decision to have a voluntary audit in small companies in the UK

Jill Collis (Contributor)

Research output: Contribution to conference › Paper › peer-review

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Abstract

This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate the views of the directors of private limited companies that are likely to qualify as small if the higher EU thresholds are adopted in the UK. The paper focuses on the factors that have significant influence on the directors' decision to have a voluntary audit if the company were exempt from the statutory requirement.

Original language	English
Publication status	Published - Apr 2004
Externally published	Yes
Event	27th Annual Congress of the European Accounting Association (EAA) - Prague, Czech Republic Duration: 1 Apr 2004 → 3 Apr 2004

Conference

Conference	27th Annual Congress of the European Accounting Association (EAA)
Period	1/04/04 → 3/04/04

Keywords

Accounting and finance

Access to Document

Collis-J-3286Other version, 289 KBLicence: Unspecified

http://files.eiasm.org/eaa/pastconferences/2004.htm

Cite this

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title = "Factors that influence the decision to have a voluntary audit in small companies in the UK",

abstract = "This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate the views of the directors of private limited companies that are likely to qualify as small if the higher EU thresholds are adopted in the UK. The paper focuses on the factors that have significant influence on the directors' decision to have a voluntary audit if the company were exempt from the statutory requirement.",

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AB - This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate the views of the directors of private limited companies that are likely to qualify as small if the higher EU thresholds are adopted in the UK. The paper focuses on the factors that have significant influence on the directors' decision to have a voluntary audit if the company were exempt from the statutory requirement.

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ER -

Factors that influence the decision to have a voluntary audit in small companies in the UK

Abstract

Conference

Keywords

Access to Document

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Cite this