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
Background and problem discussion: Since the law of audit exemption was introduced 2010, some compan...
It is mandatory for small companies in Malaysia to carry out an audit regardless of their size. Only...
Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
The purpose of this paper is to extend previous research into the factors that have a significant in...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
Small companies with a turnover of up to £90,000 have been exempted from a compulsory audit since 19...
The aim of the study is to provide generalisble evidence of the utility of the statutory financial s...
The aim of this study was to investigate the factors that affect the utility of the statutory accoun...
Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. ...
In 2010, an exemption from the mandatory audit for small sized companies was introduced in Sweden, w...
Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity a...
The purpose of this study is to validate the drivers of voluntary audit in small companies identifie...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
Background and problem discussion: Since the law of audit exemption was introduced 2010, some compan...
It is mandatory for small companies in Malaysia to carry out an audit regardless of their size. Only...
Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
The purpose of this paper is to extend previous research into the factors that have a significant in...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
Small companies with a turnover of up to £90,000 have been exempted from a compulsory audit since 19...
The aim of the study is to provide generalisble evidence of the utility of the statutory financial s...
The aim of this study was to investigate the factors that affect the utility of the statutory accoun...
Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. ...
In 2010, an exemption from the mandatory audit for small sized companies was introduced in Sweden, w...
Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity a...
The purpose of this study is to validate the drivers of voluntary audit in small companies identifie...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
Background and problem discussion: Since the law of audit exemption was introduced 2010, some compan...
It is mandatory for small companies in Malaysia to carry out an audit regardless of their size. Only...
Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the...