Ojala, Hannu; Niskanen, Mervi; Collis, Jill; Pajunen, Kati - In: Managerial Auditing Journal 29 (2014) 9, pp. 800-817
Purpose – This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach – The authors analyse survey data collected in...
