The demand for the audit in small companies in the UK

By J. Collis, Robin Jarvis, L. Skerratt. 2004

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Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Managers’ incentives to manage earnings create a demand for high-quality auditing in order to monitor management behaviour in firms that distinguish between management and ownership (Carey et al., 2000; Collis et al., 2004).”
Voluntary Audits Versus Mandatory Audits (2011, background): “Collis et al. (2004) recount the specific amendments to UK legislation governing statutory audit exemptions.”
Auditing private companies: what do we know? (2017, unknown): “In a UK survey Collis et al. (2004) find that 63% of the privately held companies in their sample that would be exempt when the first largest threshold change was put in place in 1999, would opt for a voluntary audit.”
The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK (2014, unknown): “…therefore abolished the category of exempt private companies, allowing some sizebased disclosure exemptions (Dedman and Lennox, 2009), but returning to the requirement that all limited liability companies annually submit financial accounts which had been audited by an independent, qualified person.”