The Demand for the UK Small Company Audit: An Agency Perspective
There has been considerable debate in recent years concerning the value of the small company audit. This paper aims to explore the impact of the introduction of deregulation of the small company audit in the United Kingdom in 1994. It seeks to identify why small companies may still demand voluntary...
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| Main Author: | |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2001
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/673 http://dx.doi.org/10.1177/0266242601192004 |
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| Institution: | Singapore Management University |
| Language: | English |