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External factors and the pricing of audit services : a systematic review of the archival literature using a PESTLE analysis
Eierle, Brigitte; Hartlieb, Sven; Hay, David; Niemi, Lasse - In: Auditing : a journal of practice & theory 41 (2022) 3, pp. 95-119
Persistent link: https://www.econbiz.de/10014232940
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Who makes partner in Big 4 audit firms? : evidence from Germany
Downar, Benedikt; Ernstberger, Jürgen; Koch, Christopher - In: Accounting, organizations and society : an … 91 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10012581795
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What turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies
Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2050011-1-52
Persistent link: https://www.econbiz.de/10012437906
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Discussion of "what turns the taxman on? tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"
Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080003-1-7
Persistent link: https://www.econbiz.de/10012437908
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A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"
Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080004-1-4
Persistent link: https://www.econbiz.de/10012437913
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Determinants and consequences of auditor dyad formation at the top level of audit teams
Downar, Benedikt; Ernstberger, Jürgen; Koch, Christopher - In: Accounting, organizations and society : an … 89 (2021), pp. 1-20
Persistent link: https://www.econbiz.de/10012502322
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The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments
Koch, Christopher; Salterio, Steven E. - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 117-142
Persistent link: https://www.econbiz.de/10011762777
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Joint audit, audit market structure, and consumer surplus
Guo, Qiang; Koch, Christopher; Zhu, Aiyong - In: Review of accounting studies 22 (2017) 4, pp. 1595-1627
Persistent link: https://www.econbiz.de/10011781472
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The demand for voluntary audit in micro-companies : evidence from Finland
Ojala, Hannu; Collis, Jill; Kinnunen, Juha; Niemi, Lasse; … - In: International journal of auditing : IJA 20 (2016) 3, pp. 267-277
Persistent link: https://www.econbiz.de/10011618167
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Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms
Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54
Persistent link: https://www.econbiz.de/10011997657