Purpose – The purpose of this paper is to investigate the impact of gender on the usage of different funding sources in a sample of Finnish small‐ to medium‐sized enterprises (SMEs). The aim is also to embed the results into the country‐context, which is characterized by the long history...

Purpose – The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small‐ and medium‐sized private Finnish firms. Design/methodology/approach – The paper examines the association between auditor gender...

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...

Purpose – The purpose of this paper is to investigate lender evaluations of start-up success in a sample of Finnish firms that are customers of a state-owned financial institution. The database allows the authors to examine how qualitative information, based on the personal history,...