Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Lasse Niemi"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:95-119
SUMMARY Client- and auditor-related attributes are well-documented determinants of audit pricing, but the number of empirical archival studies investigating the effects of external factors on audit pricing has grown rapidly in recent years. We extend
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::18e74f3cd9e4215e123ecd7eae17c567
https://doi.org/10.2308/ajpt-2019-510
https://doi.org/10.2308/ajpt-2019-510
In recent years, we have seen an increasing interest in the country-level differences in audit environments as they might have a pervasive impact on how financial statement audits are conducted around the world. We contribute to this emerging stream
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4d33f7dc3f371061574119d63611eed4
https://aaltodoc.aalto.fi/handle/123456789/103158
https://aaltodoc.aalto.fi/handle/123456789/103158
Publikováno v:
SSRN Electronic Journal.
Client- and auditor-related attributes are well-documented and often synthesized determinants of audit pricing. Particularly in recent years, the audit fee literature has undergone rapid growth in empirical archival research regarding the effect of e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6830102ef72dc246dd3dc69e52b4fdb2
https://doi.org/10.2139/ssrn.3816385
https://doi.org/10.2139/ssrn.3816385
Publikováno v:
SSRN Electronic Journal.
Digitalization has fundamentally changed how business models and information processes are organized. In response, audit firms have invested heavily in digitalizing auditing tools and hired IT experts to assist with new auditing technologies. This st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5067346e16a0c3c5c236d54abc2db1d1
https://doi.org/10.2139/ssrn.3575360
https://doi.org/10.2139/ssrn.3575360
Publikováno v:
ACCOUNTING IN EUROPE. 15(1):33-54
We examine the effect of changes in audit risk standards on the conduct of financial statement audits in a European setting. We investigate this by analysing the audit hours and audit fees for clients of Big 4 audit firms in Finland in 1996 and 2010.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::74ff8624190d98b1c5fc29df038b9244
https://doi.org/10.1080/17449480.2018.1431398
https://doi.org/10.1080/17449480.2018.1431398
Publikováno v:
SSRN Electronic Journal.
In recent years, we have seen an increasing interest in the country-level differences in audit environments as they might have a pervasive impact on how financial statement audits are conducted around the world. We contribute to this emerging stream
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5dee5c3b0bd2a25e1e9aac684756293
https://doi.org/10.2139/ssrn.3494511
https://doi.org/10.2139/ssrn.3494511
Publikováno v:
International Journal of Auditing. 20:267-277
The purpose of this study is to uncover additional determinants of the demand for voluntary audit in micro-companies by investigating the internal management factors that have not yet been explored in prior literature. The hypotheses are developed fr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7308686a5907d93749accf936cd4446
https://doi.org/10.1111/ijau.12070
https://doi.org/10.1111/ijau.12070
Publikováno v:
The International Journal of Accounting. 55:2080004
Radhakrishnan and Janakiraman (hereafter RJ) provide an insightful and constructive discussion on our paper. In what follows, we briefly comment on some of the main points they take up in their discussion.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55b8ac50330d7f4d14d984717a8b88c8
https://doi.org/10.1142/s1094406020800049
https://doi.org/10.1142/s1094406020800049
Publikováno v:
SSRN Electronic Journal.
This study examines whether boards of directors use external auditing to protect their reputation capital. We hypothesize and find that audit quality increases with the level of directors’ reputation capital. More specifically, using ten-year panel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ffd6c2cd04c652a6a1168d7d69da7cec
https://doi.org/10.2139/ssrn.3178727
https://doi.org/10.2139/ssrn.3178727
Publikováno v:
Journal of Accounting Research. 51:349-387
This study investigates the implicit financial incentives of individual Big 4 audit partners by examining the association between a partner's compensation and characteristics of the audit firm, audit partner, and individual partner clientele for Big
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3af86d25fc341e8f7b1a1ebf6d73e14f
https://doi.org/10.1111/1475-679x.12009
https://doi.org/10.1111/1475-679x.12009