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Collis, Jill (2004)
Languages: English
Types: Unknown
Subjects: accounting
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate the views of the directors of private limited companies that are likely to qualify as small if the higher EU thresholds are adopted in the UK. The paper focuses on the factors that have significant influence on the directors' decision to have a voluntary audit if the company were exempt from the statutory requirement.
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