Hannu Ojala

Tampere University

Professor (acting)

Tampere, FIN-33101

Finland

Aalto University - School of Business

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 36,957

in Total Papers Downloads

1,715

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (13)

1.

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis

AUDITING: A Journal of Practice & Theory, Forthcoming (DOI: https://doi.org/10.2308/AJPT-2019-510) , The University of Auckland Business School Research Paper Forthcoming
Number of pages: 69 Posted: 08 Apr 2021 Last Revised: 06 Dec 2021
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and Tampere University
Downloads 298 (134,110)

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auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research

2.

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 225 (176,816)
Citation 1

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

3.

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 217 (182,988)
Citation 2

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

4.

Importance of Country Factors for Global Differences in Audit Pricing - New Empirical Evidence

International Journal of Auditing, forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 05 Aug 2021
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and Tampere University
Downloads 212 (186,957)

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audit fees, auditing, country characteristics, cross-country research, international differences

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 151 (252,000)

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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
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Citation 2
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Audit theory, external audit, regulation

6.

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 127 (287,571)

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Audit quality, valuation, takeovers

7.

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 116 (307,072)

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

8.

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 111 (316,709)

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

9.

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

The International Journal of Accounting, Vol 55, No. 3 (2020) DOI: 10.1142/S1094406020500110
Number of pages: 52 Posted: 14 Sep 2019 Last Revised: 12 Feb 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 93 (355,924)

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

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
Hanken School of Economics, Middlesex University, Brunel University London and Tampere University
Downloads 86 (373,633)

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

11.

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 - Department of Business, Tampere University, University of Eastern Finland and Helsinki School of Economics
Downloads 79 (392,912)

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

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

13.

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