Hannu Ojala

University of Eastern Finland

Professor

Yliopistonranta 1

Kuopio, 70210

Finland

Aalto University - School of Business

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 33,524

SSRN RANKINGS

Top 33,524

in Total Papers Downloads

2,280

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (14)

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 University of Eastern Finland
Downloads 642 (63,049)

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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 Auckland Business School, University of Eastern Finland and Brunel University London - Brunel Business School
Downloads 243 (190,247)
Citation 1

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

3.

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

International Journal of Auditing, forthcoming, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 25 Oct 2022
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 241 (191,734)

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

4.

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
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 234 (197,306)
Citation 2

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

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
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 156 (283,573)

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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
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 1 (1,001,254)
Citation 2

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Audit theory, external audit, regulation

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
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 131 (327,142)

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

7.

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, University of Eastern Finland and Aalto University School of Business
Downloads 131 (325,234)

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Audit quality, valuation, takeovers

8.

Do Big 4 audits affect conditional conservatism under IFRS? International Evidence

Number of pages: 38 Posted: 08 Jan 2020 Last Revised: 02 Feb 2022
Hanken School of Economics, Middlesex University, Brunel University London and University of Eastern Finland
Downloads 126 (334,843)

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asymmetric timeliness, conditional conservatism, international accounting, financial reporting quality

9.

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 University of Eastern Finland
Downloads 124 (338,742)

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

10.

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
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 107 (376,079)

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

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, University of Eastern Finland, University of Eastern Finland and Helsinki School of Economics
Downloads 91 (418,652)

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

12.

Private Firms’ Tax Aggressiveness and Lightweight Pre-Tax-Audit Interventions by the Tax Administration

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 40 Posted: 29 Jun 2022
Hannu Ojala, Pekka Malo and Esko Penttinen
University of Eastern Finland, Aalto University and Aalto University School of Business
Downloads 46 (592,794)

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private firm, tax aggressiveness, tax-administration intervention, generalized structural equation modeling, Finland

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 University of Eastern Finland
Downloads 7 (922,970)
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 University of Eastern Finland

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voluntary audit, small companies, outsourcing, Germany

14.

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, University of Eastern Finland and Helsinki School of Economics

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agency theory, information asymmetry, moral hazard, voluntary audit