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IQ and Audit Quality : Do Smarter Auditors Deliver Better Audits?

Kallunki, Jenni - 2018

This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting...

Persistent link: https://www.econbiz.de/10012937278

The association between individual audit partners' risk preferences and the composition of their client portfolios

Amir, Eli; Kallunki, Juha-Pekka; Nilsson, Henrik - In: Review of accounting studies 19 (2014) 1, pp. 103-133

Persistent link: https://www.econbiz.de/10010347399

The entrenchment problem, corporate governance mechanisms, and firm value

Zerni, Mikko; Kallunki, Juha-Pekka; Nilsson, Henrik - In: Contemporary accounting research : a journal of the … 27 (2010) 4, pp. 1169-1206

Persistent link: https://www.econbiz.de/10008823613

Audits of smaller entities

Cordery, Carolyn; Niemi, Lasse; Hay, David - In: International journal of auditing : IJA 27 (2023) 4, pp. 151-152

Persistent link: https://www.econbiz.de/10014427748

Determinants of auditor choice : evidence from a small client market

Knechel, W. Robert; Niemi, Lasse; Sundgren, Stefan - In: International journal of auditing : IJA 12 (2008) 1, pp. 65-88

Persistent link: https://www.econbiz.de/10003687469

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

The demand for voluntary audit in micro-companies : evidence from Finland

Ojala, Hannu; Collis, Jill; Kinnunen, Juha; Niemi, Lasse; … - In: International journal of auditing : IJA 20 (2016) 3, pp. 267-277

Persistent link: https://www.econbiz.de/10011618167

The Demand for Voluntary Audit in Micro-Companies : Evidence from Finland

Ojala, Hannu - 2016

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...

Persistent link: https://www.econbiz.de/10012995238

What turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2050011-1-52

Persistent link: https://www.econbiz.de/10012437906

Discussion of "what turns the taxman on? tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080003-1-7

Persistent link: https://www.econbiz.de/10012437908