Progress towards harmonisation of audit exemption in the EU and the case of the UK

Jill Collis

Progress towards harmonisation of audit exemption in the EU and the case of the UK

Jill Collis (Contributor)

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

2 Downloads (Pure)

Abstract

The purpose of this paper is to examine the extent to which the EU has achieved harmonisation in terms of audit exemption for small companies. Using the case of the UK, it analyses the sufficiency of turnover as a surrogate for the motivation of the directors of small, private companies to have a voluntary audit of their annual financial statements. Data is drawn from a survey which was conducted at a time when the UK government was consulting on a proposal to raise the size thresholds for a small company to the EU maxima.

Original language	English
Publication status	Published - Apr 2007
Externally published	Yes
Event	30th Annual Congress of the European Accounting Association (EAA) - Lisbon, Portugal Duration: 25 Apr 2007 → 27 Apr 2007

Conference

Conference	30th Annual Congress of the European Accounting Association (EAA)
Period	25/04/07 → 27/04/07

Keywords

Accounting and finance

Access to Document

Collis-J-3288Other version, 331 KBLicence: Unspecified

Cite this

@conference{1d1a6c983f22414c9525664276aa4cca,

title = "Progress towards harmonisation of audit exemption in the EU and the case of the UK",

abstract = "The purpose of this paper is to examine the extent to which the EU has achieved harmonisation in terms of audit exemption for small companies. Using the case of the UK, it analyses the sufficiency of turnover as a surrogate for the motivation of the directors of small, private companies to have a voluntary audit of their annual financial statements. Data is drawn from a survey which was conducted at a time when the UK government was consulting on a proposal to raise the size thresholds for a small company to the EU maxima.",

keywords = "Accounting and finance",

author = "Jill Collis",

year = "2007",

month = apr,

language = "English",

note = "30th Annual Congress of the European Accounting Association (EAA) ; Conference date: 25-04-2007 Through 27-04-2007",

}

TY - CONF

T1 - Progress towards harmonisation of audit exemption in the EU and the case of the UK

A2 - Collis, Jill

PY - 2007/4

Y1 - 2007/4

N2 - The purpose of this paper is to examine the extent to which the EU has achieved harmonisation in terms of audit exemption for small companies. Using the case of the UK, it analyses the sufficiency of turnover as a surrogate for the motivation of the directors of small, private companies to have a voluntary audit of their annual financial statements. Data is drawn from a survey which was conducted at a time when the UK government was consulting on a proposal to raise the size thresholds for a small company to the EU maxima.

AB - The purpose of this paper is to examine the extent to which the EU has achieved harmonisation in terms of audit exemption for small companies. Using the case of the UK, it analyses the sufficiency of turnover as a surrogate for the motivation of the directors of small, private companies to have a voluntary audit of their annual financial statements. Data is drawn from a survey which was conducted at a time when the UK government was consulting on a proposal to raise the size thresholds for a small company to the EU maxima.

KW - Accounting and finance

M3 - Paper

T2 - 30th Annual Congress of the European Accounting Association (EAA)

Y2 - 25 April 2007 through 27 April 2007

ER -

Progress towards harmonisation of audit exemption in the EU and the case of the UK

Abstract

Conference

Keywords

Access to Document

Fingerprint

Cite this