The impact of voluntary audit on credit ratings: evidence from UK private firms
After a long period of universal mandatory audit, the UK reduced the regulatory burden of private firms by introducing size-based audit exemption in 1994; the size thresholds have subsequently been progressively increased. Both accounting bodies and credit-rating agencies (CRAs) have expressed res...
| Hoofdauteurs: | , |
|---|---|
| Andere auteurs: | |
| Formaat: | Journal Article |
| Taal: | English |
| Gepubliceerd in: |
2013
|
| Online toegang: | https://hdl.handle.net/10356/98445 http://hdl.handle.net/10220/12259 |