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

Jill Collis

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

Jill Collis (Contributor)

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

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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.

Original language	English
Publication status	Published - Sept 2005
Externally published	Yes
Event	Workshop on Accounting in Europe beyond 2005 - Regensburg, Germany Duration: 29 Sept 2005 → 30 Sept 2005

Workshop

Workshop	Workshop on Accounting in Europe beyond 2005
Period	29/09/05 → 30/09/05

Keywords

Accounting and finance

Access to Document

Collis-J-3327Other version, 259 KBLicence: Unspecified

Cite this

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title = "Size theory and the demand for voluntary audit by small companies in the UK",

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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