The purpose of this paper is to investigate whether auditor gender has an impact on the magnitude of corporate earnings management in small and medium-sized private Finnish firms. Our results concerning gender differences in audit practices are twofold. First, when we regress the absolute...

The aim of this study is to investigate the effect that firm level working capital strategy on accounts receivable had on working capital related financial difficulties during the Covid-19 pandemic in a sample of Finnish SMEs. We are able to identify the firms with Covid -19 induced financial...