1. BBB (2016) Small Business Finance Markets Report 2015-16, British Business Bank. Available at:
http://british-business-bank.co.uk/research/small-business-financemarkets-report-201516/
(Accessed 8 February 2016).
2. BEIS (2016) Statistical Release, BEIS/16/34, 13 October. Available at:
www.gov.uk/government/collections/business-population-estimates
(Accessed 27 November 2016).
3. Collis, J. (2008) Directors’ Views on Accounting and Auditing Requirements for SMEs, London: BERR. Available at:
http://webarchive.nationalarchives.gov.uk/20090609003228/http:/www.berr.gov.uk/files/file50491.pdf
(Accessed 27 November 2016).
4. Collis, J. (2012) ‘Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK’, Accounting and Business Research, 42(4), pp. 1–28.
5. Collis, J. and Jarvis, R. (2002) ‘Financial information and the management of small private companies’, Journal of Small Business and Enterprise Development, 9(2), pp. 100–110.