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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

Persistent link: https://www.econbiz.de/10009682727

Developments in auditing regulation in Finland : from a national to an international framework

Niemi, Lasse; Sundgren, Stefan - In: Auditing, trust and governance : regulation in Europe, (pp. 78-97). 2008

Persistent link: https://www.econbiz.de/10003599907

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

Niemi, Lasse - 2012

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/10013110263

Discussion of empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships

Huddart, Steven J. - In: Journal of accounting research 51 (2013) 2, pp. 389-397

Persistent link: https://www.econbiz.de/10009745800

Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships

Knechel, W. Robert; Niemi, Lasse; Zerni, Mikko - In: Journal of accounting research 51 (2013) 2, pp. 349-387

Persistent link: https://www.econbiz.de/10009745804

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

Auditor choices and auditor reporting practices : evidence from Finnish small firms

Sundgren, Stefan - In: European accounting review 7 (1998) 3, pp. 441-465

Persistent link: https://www.econbiz.de/10001442472

Perceived audit quality, modified audit opinions and the likelihood of liquidating bankruptcy among financially weak firms

Sundgren, Stefan - In: International journal of auditing : IJA 13 (2009) 3, pp. 203-221

Persistent link: https://www.econbiz.de/10003897974

Regulatory sanction risk and going-concern reporting practices : evidence for privately held firms

Sundgren, Stefan; Svanström, Tobias - In: Accounting and business research 52 (2022) 4, pp. 377-416

Persistent link: https://www.econbiz.de/10013362766

The demand for non audit services and auditor-client relationships : evidence from Swedish small and medium-sized enterprises

Svanström, Tobias; Sundgren, Stefan - In: International journal of auditing : IJA 16 (2012) 1, pp. 54-78

Persistent link: https://www.econbiz.de/10009510649