Yliopistonranta 1
Kuopio, 70210
Finland
P.O. Box 21210
Helsinki, 00101
University of Eastern Finland
Aalto University - School of Business
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auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research
Audit effort, audit risk, audit regulation, business risk approach
audit fees, auditing, country characteristics, cross-country research, international differences
tax adjustments, tax aggressiveness, tax return, voluntary audit, financial statement quality
Tax aggressiveness, corporate governance, a private firm, SMEs, ownership structure, taxation
Audit theory, external audit, micro-companies, regulation
asymmetric timeliness, conditional conservatism, international accounting, financial reporting quality
voluntary audit, micro-company, owner-manager, agency theory, triangulation
Audit quality, valuation, takeovers
Costs and Benefits, Digital Reporting, Private Companies, Small Companies, UK, XBRL
Audit opinion, small private companies, tax adjustments, tax aggressiveness, voluntary audit
analyst characteristics, financial analysts, goodwill accounting, IAS 36, professional scepticism
Private firm, tax aggressiveness, tax avoidance, audit, monitoring, Big 4, bank lending
private firm, tax aggressiveness, tax-administration intervention, generalized structural equation modeling, Finland
voluntary audit, small companies, outsourcing, Germany
agency theory, information asymmetry, moral hazard, voluntary audit