This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the...

Purpose –This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach –The authors analyse survey data collected in...

Purpose – Although it is acknowledged that the dissemination of financial information to stakeholders is a communications process, the main focus of prior research has been on the documents themselves rather than the context in which the information is generated, selected and disseminated....

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic...

Publishing activity as a measure of academic performance is a fertile research area and, frequently, leads to suggestions as to how such activity can be increased or receive greater recognition. This Commentary argues that the available evidence reveals that the majority of academics do not...