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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence

Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) 3, pp. 245-260

Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables earnings management in goodwill accounting. Further...

Persistent link: https://www.econbiz.de/10014929321

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence

Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) March, pp. 245-260

Persistent link: https://www.econbiz.de/10010685388

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence

Pajunen, Kati; Saastamoinen, Jani - In: Managerial auditing journal 28 (2013) 3, pp. 245-260

Persistent link: https://www.econbiz.de/10009737626

Management discretion and the role of the stock market in goodwill impairment decisions : evidence from Finland

Saastamoinen, Jani; Pajunen, Kati - In: International journal of managerial and financial accounting 8 (2016) 2, pp. 172-195

Persistent link: https://www.econbiz.de/10011643432

A digital divide and its determinants : leaders and laggards in the digitalisation of Finnish accounting firms

Pajunen, Kati; Saastamoinen, Jani; Reijonen, Helen; … - In: International journal of accounting, auditing and … 16 (2020) 4, pp. 393-414

Persistent link: https://www.econbiz.de/10012594601

Current Finnish accounting thought in relation to international financial reporting standards and earlier Finnish accounting traditions : results from a survey of Finnish accounting professionals

Pajunen, Kati - In: Liiketaloudellinen aikakauskirja (2010) 2, pp. 145-177

Persistent link: https://www.econbiz.de/10008824347

The internationalisation of Finnish financial reporting between 1973 and 2005 : a historical analysis

Pajunen, Kati - In: Liiketaloudellinen aikakauskirja 59 (2009) 1, pp. 11-33

Persistent link: https://www.econbiz.de/10003878822

International financial reporting standards from the perspective of accounting professionals : an account from Finland

Pajunen, Kati - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 62 (2010) 2, pp. 223-239

Persistent link: https://www.econbiz.de/10003961302

Audit quality and decision-making in small companies

Ojala, Hannu; Niskanen, Mervi; Collis, Jill; Pajunen, Kati - In: Managerial Auditing Journal 29 (2014) 9, pp. 800-817

Purpose – This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach – The authors analyse survey data collected in...

Persistent link: https://www.econbiz.de/10014930133

Audit quality and decision-making in small companies

Ojala, Hannu; Niskanen, Mervi; Collis, Jill; Pajunen, Kati - In: Managerial Auditing Journal 29 (2014), pp. 800-817

Purpose –This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach –The authors analyse survey data collected in...

Persistent link: https://www.econbiz.de/10010939066