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A probability tree model of audit quality
Laitinen, Erkki K.; Laitinen, Teija - In: European journal of operational research : EJOR 243 (2015) 2, pp. 665-677
Persistent link: https://www.econbiz.de/10010509994
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Qualified audit reports in Finland : evidence from large companies
Laitinen, Erkki K.; Laitinen, Teija - In: European accounting review 7 (1998) 4, pp. 639-653
Persistent link: https://www.econbiz.de/10001253168
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Relationship between audit quality measures : peer-review evidence from individual auditors
Laitinen, Erkki K.; Laitinen, Teija - In: International journal of accounting and finance 8 (2018) 3, pp. 195-227
Persistent link: https://www.econbiz.de/10012023832
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Why does an auditor not issue a going concern opinion for a failing company? : impact of financial risk, time to bankruptcy, and cognitive style
Laitinen, Erkki K.; Laitinen, Teija - In: Theoretical economics letters 10 (2020) 1, pp. 131-153
Persistent link: https://www.econbiz.de/10012491514
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Incumbent Audit Firm-Provided Tax Services and Clients with Low Financial Reporting Quality
Chong, H. Gin - 2017
This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies' low financial reporting quality. In particular, we examine the association between tax-related fees and the likelihood of timely restatements, and...
Persistent link: https://www.econbiz.de/10012972373