References
- ACCA . 1998 . Small Company Audits , London : Association of Chartered Certified Accountants . MORI summary report.
- Acher , G. 1999 . Audit exemption - the way forward . Accountancy , August : 75
- Barker , P. C. and Noonan , C. 1996 . Small Company Compliance with Accounting Standards , Dublin : Dublin City University Business School .
- Beckerlegge , J. 1999 . The profession's view: why the current threshold should be maintained . Accountancy Age , 23 September : 21
- Berry , A. , Citron , D. and Jarvis , R. 1987 . The Information Needs of Bankers Dealing with Large and Small Companies. , London : ACCA . Research Report 7.
- Berry , R. H. , Crum , R. E. and Waring , A. 1993 . Corporate Performance Appraisal in Bank Lending Decisions , London : CIMA .
- Berry , A. J. , Faulkner , S. , Hughes , M. and Jarvis , R. 1993 . Financial information, the banker and the small business . British Accounting Review , 25 : 131 – 150 .
- Committee , Bolton . 1971 . Report of the Committee of Inquiry on Small Firms. , London : HMSO . Cmnd. 4811.
- Carey , P. , Simnett , R. and Tanewski , G. 2000 . Voluntary demand for internal and external auditing by family businesses . Auditing: A Journal of Practice and Theory. , 19 ( Supplement ) : 37 – 51 .
- Carsberg , B. V. , Page , M. J. , Sindall , A. J. and Waring , I. D. 1985 . Small Company Financial Reporting , London : Prentice Hall International .
- Chan , P. , Ezzamel , M. and Gwilliam , D. 1993 . Determinants of audit fees for quoted companies . Journal of Business Finance and Accounting , 20 ( 6 November ) : 765 – 786 .
- Chow , C. W. 1982 . The demand for external auditing: size, debt and ownership influences . Accounting Review ,
- Collis , J. and Jarvis , R. 2000 . How owner-managers use accounts , London : ICAEW . Research monograph.
- Cosh , A. and Hughes , A. 1998 . “ Profitability, finance, investment appraisal and acquisition ” . In Enterprise Britain , Edited by: Cosh , A. and Hughes , A. Cambridge : Centre for Business Research, University of Cambridge .
- Deakins , D. and Hussain , G. 1994 . Financial information, the banker and the small business: a comment . British Accounting Review , 26 : 323 – 335 .
- Dichev , I. D. and Skinner , D. J. 2002 . Large sample evidence on the debt covenant hypothesis . Journal of Accounting Research , 40 ( 4 September ) : 1091 – 1123 .
- DTI (1999a). Measures to cut red tape and reduce the burdens on business announced. P/99/471 (3 June). http://www.nds.coi.gov.uk
- DTI . 1999b . The Statutory Audit Requirements for Smaller Companies. , London : Department of Trade and Industry . Consultative Document. URN 99/1115 (October).
- DTI (2000). Red tape reform saves small companies millions. P/2000/244 (4 April). http://www.nds.coi.gov/uk
- DTI . 2002 . Modernising Company Law: Small Business Summary. , London : Department of Trade and Industry . White Paper. URN 02/1044 (July).
- Ettredge , M. , Simon , D. , Smith , D. and Stone , M. 1994 . Why do companies purchase timely quarterly reviews? . Journal of Accounting and Economics , 18 : 131 – 155 .
- Freedman , J. and Goodwin , M. 1993 . “ The statutory audit and the micro company - an empirical investigation ” . In The Journal of Business Law. , Edited by: Merkin , R. M. London : Sweet & Maxwell .
- Graham , T. 1999 . Beancounter or business adviser? . Accountancy , : 74
- Jensen , M. C. and Meckling , W. H. 1976 . Theory of the firm: managerial behavior, agency costs and the ownership structure . Journal of Financial Economics , 3 : 305 – 360 .
- Judge , G. G. , Griffiths , W. E. , Carter Hill , R. , Lutkepol , H. and Lee , T. C. 1985 . The Theory and Practice of Econometrics , Chichester : John Wiley & Sons .
- Keasey , K. , Watson , R. and Wynarczyk , P. 1988 . The small company audit qualification . Accounting and Business Research , 18 : 328 – 333 .
- Kervin , J. B. 1992 . Methods for Business Research , New York : HarperCollins .
- Krejcie , R. V. and Morgan , D. W. 1970 . Determining sample size for research activities . Educational and Psychological Measurement , 30 : 607 – 610 .
- Langard , P. 1999 . A damaging grand gesture . Accountancy Age ,
- Lin-Seouw , J. 2001 . The demand for the UK small company audit - an agency perspective . International Small Business Journal , 19 ( 2 ) : 61 – 78 .
- Masters , S. 1999 . The small company audit debate . Accountancy , : 108
- Mitchell , P. 1999 . The profession's view: why the threshold should be raised . Accountancy Age , : 21
- Morgan , R. 1974 . Non-response in postal surveys . Area , 7 ( 4 ) : 309 – 314 .
- Page , M. J. 1981 . Auditing, Disclosure and the Small independent Company: A Survey of Auditors , Southampton : University of Southampton . (discussion paper). Department of Accounting and Management Economics.
- Page , M. J. 1984 . Corporate financial reporting and the small independent company . Accounting and Business Research , 14 ( 55 ) : 271 – 282 .
- Peel , M. J. and Roberts , R. 2003 . Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market . Accounting and Business Research , 33 ( 3 ) : 207 – 233 .
- Power , M. 1997 . The Audit Society - Rituals of Verification , Oxford : Oxford University Press .
- Pratten , C. 1998 . The Uses of the Accounts of Small and Medium-sized Companies and the Effects of the Audit Exemption Regime , London : ICAEW .
- Simunic , D. A. and Stein , M. T. 1987 . Product Differentiation in Auditing: A Study of Auditor Effects in the Market for New Issues , The Canadian Certified General Accountants Research Foundation .
- Wallace , R. S. O. and Mellor , C. J. 1988 . Non-response bias in mail accounting surveys: a pedagogical note . British Accounting Review , 20 : 131 – 9 .