The demand for the audit in small companies in the UK
Article Abstract:
The debate of big GAPP/little GAPP in the UK has resulted in a number of reporting concessions for small entities. The results of a study conducted among 385 company directors on whether the three size criteria in company legislation, namely turnover, balance sheet total and number of employees are enough for the demand for audit is presented.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
The determinants of the UK Big Firm premium
Article Abstract:
The verification and measurement of the existence of a premium for large audit firms to take up audits in the United Kingdom is described. The examination of the determinants of this premium is presented.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Audit fee determinants and the large auditor premium in 1900
Article Abstract:
UK audit fees in 1900 are examined.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The man from the Pru rings in the changes. Firms on the defensive. Management antics at the zoo
- Abstracts: The emerging use of the limited liability company. Corporate governance, limited liability companies and the IRS's view of centralized management
- Abstracts: Primed for fraud. The bonanzas and the burdens. Banking on the ethical impulse
- Abstracts: Credit where credit's due. The legal elite weather tough times. Mergers make slow comeback
- Abstracts: Clark: shipbuilding funds have more than doubled. Lockheed rebounds in fourth quarter; profits double in 2003