The purpose of this study is to uncover additional determinants of the demand for voluntary audit in micro-companies by investigating the internal management factors that have not yet been explored in prior literature. The hypotheses are developed from the literature and interviews with...

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 et al., 2004]...

This paper examines some novel corporate governance-based determinants of risk disclosures among index listed Finnish companies. Firms' risk disclosures are analysed in terms of their quantity and coverage. We focus on two board characteristics not examined in prior related literature: (1)...