In this paper, we explore auditors' perceptions of goodwill accounting under IFRS with a survey of Finnish KHT-certified auditors in 2011. Exploratory factor analysis indicates that auditors are divided in two distinct groups: one group has a favorable attitude towards the IFRS procedures of...

Agency theory suggests that minority shareholders in private firms are vulnerable to shareholder oppression, which necessitates shareholder protection. This paper investigates a form of shareholder protection, the special representative of minority shareholders, which is used in Finland and...

This study contributes to the nascent literature on the economic consequences of critical audit matters (CAMs) by examining how tax-related CAMs (TaxCAM) are associated with a company’s tax risk and audit fees. We predict and find that if a company’s tax accounts involve a high degree of...