Tampere, FIN-33101
Finland
P.O. Box 21210
Helsinki, 00101
Tampere University
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
tax adjustments, tax aggressiveness, tax return, voluntary audit, financial statement quality
audit fees, auditing, country characteristics, cross-country research, international differences
Audit theory, external audit, micro-companies, regulation
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Audit theory, external audit, regulation
Audit quality, valuation, takeovers
voluntary audit, micro-company, owner-manager, agency theory, triangulation
Costs and Benefits, Digital Reporting, Private Companies, Small Companies, UK, XBRL
Audit opinion, small private companies, tax adjustments, tax aggressiveness, voluntary audit
asymmetric timeliness, Big 4 versus non-Big 4 audit quality, conditional conservatism, international accounting, reporting quality
analyst characteristics, financial analysts, goodwill accounting, IAS 36, professional scepticism
Agency theory, auditor choice, external audit
voluntary audit, small companies, outsourcing, Germany
agency theory, information asymmetry, moral hazard, voluntary audit
