Small companies with a turnover of up to £90,000 have been exempted from a compulsory audit since 1994. This paper is an investigation of why some small companies chose to continue with the audit whilst others abandoned it. The basic hypothesis of the paper is that a major reason why some small...

This paper reports the findings of a study of how new universities train research students in accounting and finance from a student perspective. The purpose is to provide evidence of the problems faced by the new universities in offering research degrees in accounting and finance, and how these...