Please use this identifier to cite or link to this item:
http://bura.brunel.ac.uk/handle/2438/12507
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ojala, H | - |
dc.contributor.author | Collis, J | - |
dc.contributor.author | Kinnunen, J | - |
dc.contributor.author | Niemi, L | - |
dc.contributor.author | Troberg, P | - |
dc.date.accessioned | 2016-04-18T10:14:52Z | - |
dc.date.available | 2016-04-18T10:14:52Z | - |
dc.date.issued | 2016-07-20 | - |
dc.identifier | ORCiD: Jill Collis https://orcid.org/0000-0003-0674-3780 | - |
dc.identifier.citation | Ojala, H. et al. (2016) 'The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland', International Journal of Auditing, 20 (3): pp. 267-277. doi: 10.1111/ijau.12070. | en_US |
dc.identifier.issn | 1090-6738 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/12507 | - |
dc.description.abstract | 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 from the literature and interviews with owner-managers of such companies, bank lenders and the tax authority. The study is based on archival data relating to some 50,000 Finnish micro-companies over the three-year period following the introduction of audit exemption in 2008. Our results show that the drivers of voluntary audit are: (1) management needs to ensure security of supply from trade creditors, (2) the company is not in financial distress, (3) the company is growing, (4) management has a need for tax reporting credibility, and (5) ownership is dispersed. The results of this research will be of interest to the owners and managers of micro-companies, as well as the accounting and auditing profession. | - |
dc.description.sponsorship | Jenny and Antti Wihuri Foundation; Foundation of Helsinki School of Economics; Foundation for Economic Education (Finland). | - |
dc.format.extent | 267 - 277 | - |
dc.format.medium | Print-Electronic | - |
dc.language | English | - |
dc.language.iso | en | en_US |
dc.publisher | Wiley | en_US |
dc.relation.uri | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2759955 | - |
dc.rights | This is the peer reviewed version of the following article: Ojala, H., Collis, J., Kinnunen, J., Niemi, L., and Troberg, P. ( 2016) The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland. Int. J. Audit., 20: 267– 277., which has been published in final form at https://doi.org/10.1111/ijau.12070. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions (see: https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html). | - |
dc.rights.uri | https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html | - |
dc.subject | audit theory | en_US |
dc.subject | external audit | en_US |
dc.subject | regulation | en_US |
dc.title | The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland | en_US |
dc.type | Article | en_US |
dc.identifier.doi | https://doi.org/10.1111/ijau.12070 | - |
dc.relation.isPartOf | International Journal of Auditing | - |
pubs.issue | 3 | - |
pubs.publication-status | Published | - |
pubs.volume | 20 | - |
dc.identifier.eissn | 1099-1123 | - |
dc.rights.holder | John Wiley & Sons | - |
Appears in Collections: | Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Fulltext.pdf | This is the peer reviewed version of the following article: Ojala, H., Collis, J., Kinnunen, J., Niemi, L., and Troberg, P. ( 2016) The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland. Int. J. Audit., 20: 267– 277., which has been published in final form at https://doi.org/10.1111/ijau.12070. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. | 634.03 kB | Adobe PDF | View/Open |
Items in BURA are protected by copyright, with all rights reserved, unless otherwise indicated.