The Demand for the UK Small Company Audit: An Agency Perspective

• Main Author: SEOW, Jean Lin
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2001
• Subjects: Accounting; Business Law, Public Responsibility, and Ethics
• Online Access: https://ink.library.smu.edu.sg/soa_research/673; http://dx.doi.org/10.1177/0266242601192004
• Institution: Singapore Management University

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...