The impact of voluntary audit on credit ratings: evidence from UK private firms
After a long period of universal mandatory audit, the UK reduced the regulatory burden of private firms by introducing size-based audit exemption in 1994; the size thresholds have subsequently been progressively increased. Both accounting bodies and credit-rating agencies (CRAs) have expressed res...
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| Main Authors: | , |
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| 格式: | Article |
| 語言: | English |
| 出版: |
2013
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| 在線閱讀: | https://hdl.handle.net/10356/98445 http://hdl.handle.net/10220/12259 |
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