Niemi, Lasse; Kinnunen, Juha; Ojala, Hannu; Troberg, Pontus - In: Accounting and Business Research 42 (2012) 2, pp. 169-196
This paper examines factors affecting the owner-manager's voluntary decision to hire an auditor in small firms. Using a random sample of 412 small private companies in Finland responding to an Internet survey, we first probe the institutional boundaries of a prior UK study [Collis, J., Jarvis,...
