Hannu Ojala

Tampere University

Professor (acting)

Tampere, FIN-33101

Finland

Aalto University - School of Business

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 40,151

SSRN RANKINGS

Top 40,151

in Total Papers Downloads

1,286

SSRN CITATIONS

6

CROSSREF CITATIONS

4

Scholarly Papers (12)

1.

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

Number of pages: 35 Posted: 23 May 2017 Last Revised: 30 Jan 2018
Aalto University - School of Business, University of Florida - Fisher School of Accounting, Tampere University and Brunel University London - Brunel Business School
Downloads 215 (163,085)
Citation 1

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Audit effort, audit risk, audit regulation, business risk approach

2.

What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies

Number of pages: 41 Posted: 16 Jun 2015 Last Revised: 06 Jul 2015
Tampere University, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 208 (168,347)
Citation 1

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tax adjustments, tax aggressiveness, tax return, voluntary audit, financial statement quality

3.

What Drives Differences in Audit Pricing around the World?

Number of pages: 65 Posted: 17 Dec 2019
University of Bamberg, University of Bamberg, University of Auckland - Business School, Aalto University - School of Business and Tampere University
Downloads 160 (212,364)
Citation 1

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auditing, audit fees, literature review, cross-country research

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

Forthcoming in International Journal of Auditing
Number of pages: 34 Posted: 09 Apr 2016
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 150 (224,523)

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Audit theory, external audit, micro-companies, regulation

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

International Journal of Auditing, Vol. 20, Issue 3, pp. 267-277, 2016
Number of pages: 11 Posted: 12 Oct 2016
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 0
Citation 2
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Audit theory, external audit, regulation

5.

Valuation of Takeover Targets and Auditor Quality

DBW Die Betriebswirtschaft - Business Administration Review (BARev), 2013, Forthcoming
Number of pages: 44 Posted: 22 Aug 2013
Lasse Niemi, Hannu Ojala and Tomi Seppälä
Aalto University - School of Business, Tampere University and Aalto University School of Business
Downloads 123 (261,829)

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Audit quality, valuation, takeovers

6.

Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providers’ versus Entrepreneurs’ Needs

Number of pages: 38 Posted: 16 Jun 2015
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 109 (285,478)

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voluntary audit, micro-company, owner-manager, agency theory, triangulation

7.

Digital Reporting by Small Private Companies: Evidence from the UK

Number of pages: 44 Posted: 02 Jun 2017
Esra'a Alkhatib, Jill Collis and Hannu Ojala
Rutgers, The State University of New Jersey - Accounting, Brunel University London - Brunel Business School and Tampere University
Downloads 102 (298,901)

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Costs and Benefits, Digital Reporting, Private Companies, Small Companies, UK, XBRL

8.

What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies

International Journal of Accounting, Vol 55, No. 3 (2020) DOI: 10.1142/S1094406020500110
Number of pages: 52 Posted: 14 Sep 2019 Last Revised: 09 Jan 2021
Tampere University, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 79 (350,518)

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Audit opinion, small private companies, tax adjustments, tax aggressiveness, voluntary audit

9.

Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting

Forthcoming in Australian Accounting Review
Number of pages: 47 Posted: 30 Aug 2017 Last Revised: 19 Sep 2017
University of Eastern Finland, Tampere University, University of Eastern Finland and Helsinki School of Economics
Downloads 79 (350,518)

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analyst characteristics, financial analysts, goodwill accounting, IAS 36, professional scepticism

10.

Conditional conservatism under mandatory IFRS around the world: An examination of institutional quality and Big 4 audits

Number of pages: 55 Posted: 08 Jan 2020 Last Revised: 12 May 2020
Aalto University - School of Business, Middlesex University, Brunel University London and Tampere University
Downloads 61 (403,043)

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asymmetric timeliness, Big 4 versus non-Big 4 audit quality, conditional conservatism, international accounting, reporting quality

What Drives Voluntary Audit Adoption in Small German Companies?

International Journal of Auditing, Vol. 22, Issue 3, pp. 503-521, 2018
Number of pages: 19 Posted: 23 Oct 2018
Andreas Weik, Brigitte Eierle and Hannu Ojala
University of Bamberg, University of Bamberg and Tampere University
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Citation 1
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Agency theory, auditor choice, external audit

What Drives Voluntary Audit Adoption in Small German Companies?

Posted: 14 Feb 2017 Last Revised: 13 Aug 2018
Andreas Weik, Brigitte Eierle and Hannu Ojala
University of Bamberg, University of Bamberg and Tampere University

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voluntary audit, small companies, outsourcing, Germany

12.

Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?

Accounting and Business Research, 2012
Posted: 16 Feb 2012
Aalto University - School of Business, Aalto University School of Business, Tampere University and Helsinki School of Economics

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agency theory, information asymmetry, moral hazard, voluntary audit