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Drivers of voluntary audit in Finland : to be or not to be audited?

Niemi, Lasse; Kinnunen, Juha; Ojala, Hannu; Troberg, Pontus - In: Accounting and business research : a research quarterly … 42 (2012) 2, pp. 169-196

Persistent link: https://www.econbiz.de/10009570413

Are modified audit opinions related to the availability of credit? : evidence from finnish SMEs

Niemi, Lasse; Sundgren, Stefan - In: European accounting review 21 (2012) 4, pp. 767-796

Persistent link: https://www.econbiz.de/10009682727

The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

Glover, Steven M. - 2014

International and U.S. accounting and auditing standard setters have focused considerable attention and rule making …

Persistent link: https://www.econbiz.de/10013065772

How has the change in the way auditors determine the audit report date changed the meaning of the audit report date? : implications for academic research

Glover, Steven M.; Hansen, James C.; Seidel, Timothy A. - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 143-173

Persistent link: https://www.econbiz.de/10013190490

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

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

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

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

The effect of audit materiality disclosures on investors' decision making

Christensen, Brant E.; Eilifsen, Aasmund; Glover, Steven M. - In: Accounting, organizations and society : an … 87 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012426121

Determinants of Auditor Choice : Evidence from a Small Client Market

Knechel, Warren Robert; Niemi, Lasse - 2008

This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid-sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial statement audit, but allows the smallest firms to choose from four types of audit firms: first tier...

Persistent link: https://www.econbiz.de/10014219488