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Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms

Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54

Persistent link: https://www.econbiz.de/10011997657

Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13

Sundgren, Stefan; Mäki, Juha; Somoza-López, Antonio - In: The international journal of accounting : TIJA 53 (2018) 1, pp. 54-75

Persistent link: https://www.econbiz.de/10011865124

Is the public oversight of auditors effective? : the impact of sanctions on loss of clients, salary and audit reporting

Sundgren, Stefan; Svanström, Tobias - In: European accounting review 26 (2017) 4, pp. 787-818

Persistent link: https://www.econbiz.de/10011814546

Ownership structure and accounting method choice : a study of European real estate companies

Mäki, Juha; Somoza-Lopez, Antonio; Sundgren, Stefan - In: Accounting in Europe 13 (2016) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012154380

Entrepreneurs' legal infractions and hidden information : evidence from small business bankruptcies

Sundgren, Stefan; Alexeyeva, Irina - In: International review of law and economics 69 (2022), pp. 1-18

Persistent link: https://www.econbiz.de/10013193967

Audit quality and regulation

Knechel, W. Robert - In: International journal of auditing : IJA 20 (2016) 3, pp. 215-223

Persistent link: https://www.econbiz.de/10011618185

The future of assurance in capital markets : reclaiming the economic imperative of the auditing profession

Knechel, W. Robert - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 133-151

Persistent link: https://www.econbiz.de/10012516938

Who stands for audit? : a commentary on the "Brydon report"

Knechel, W. Robert - In: International journal of auditing : IJA 26 (2022) 1, pp. 27-31

Persistent link: https://www.econbiz.de/10013162995

Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs

Niemi, Lasse; Sundgren, Stefan - In: European Accounting Review 21 (2012) 4, pp. 767-796

We study the association between credit availability and modified audit opinions using a sample of more than 50,000 observations for small- and medium-sized companies. Studies in finance suggest that companies use trade-credit as a source of financing when institutional debt is not available...

Persistent link: https://www.econbiz.de/10010619263

What does an audit really cost? : an exploratory study of auditor pricing of initial engagements in a fixed cost model

Novak, Christie; Knechel, W. Robert - In: International journal of auditing : IJA 27 (2023) 4, pp. 153-170

Persistent link: https://www.econbiz.de/10014427750