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DC Field | Value | Language |
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dc.contributor.author | Collis, J | - |
dc.date.accessioned | 2014-04-08T10:14:22Z | - |
dc.date.available | 2014-04-08T10:14:22Z | - |
dc.date.issued | 2010 | - |
dc.identifier.citation | International Journal of Auditing, 14(2), 211 - 231, 2010 | en_US |
dc.identifier.issn | 1090-6738 | - |
dc.identifier.uri | http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2010.00415.x/abstract | en |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/8265 | - |
dc.description | This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark. International Journal of Auditing, 14: 211–231, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2010.00415.x/abstract. | en_US |
dc.description.abstract | This study investigates the sufficiency of turnover as a surrogate for demand for voluntary audit and compares the determinants in the UK and Denmark. Empirical data for the study were drawn from government surveys of the directors of small private companies in both countries, which were based on the same research instrument, Bivariate tests support the hypothesised effects of turnover and a range of firm-specific factors suggested by economic rationality and agency theory. The main contribution of the study is the finding that turnover alone is not a sufficient surrogate for the costs and benefits of audit. The main predictors are turnover and a slightly different combination of management and agency factors in each country. The study provides a model that can be tested in other jurisdictions and its findings should be of interest to the accountancy profession and national regulators planning to introduce or revise audit exemption for small companies. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Wiley-Blackwell | en_US |
dc.subject | Audit exemption | en_US |
dc.subject | Denmark | en_US |
dc.subject | Class B companies | en_US |
dc.subject | Private companies | en_US |
dc.subject | Small companies | en_US |
dc.subject | UK | en_US |
dc.subject | Voluntary audit | en_US |
dc.title | Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark | en_US |
dc.type | Article | en_US |
dc.identifier.doi | http://dx.doi.org/10.1111/j.1099-1123.2010.00415.x | - |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Active Staff | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School/Business | - |
Appears in Collections: | Business and Management Publications Brunel Business School Research Papers |
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Fulltext.pdf | 507.95 kB | Adobe PDF | View/Open |
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