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Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

Collis, Jill - In: Accounting and business research : a research quarterly … 42 (2012) 4, pp. 441-468

Persistent link: https://www.econbiz.de/10009630297

Audit quality and decision-making in small companies

Ojala, Hannu; Niskanen, Mervi; Collis, Jill; Pajunen, Kati - In: Managerial auditing journal 29 (2014) 9, pp. 800-817

Persistent link: https://www.econbiz.de/10010436665

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

Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms

Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54

Persistent link: https://www.econbiz.de/10011997657

The Demand for Voluntary Audit in Micro-Companies : Evidence from Finland

Ojala, Hannu - 2016

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...

Persistent link: https://www.econbiz.de/10012995238