Browsing BI Open by Author "Østrem, Olav Kvinnesland"

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Does opting out from auditing decrease earnings quality and/or increase tax aggressiveness? An analysis of small companies from Norway.

Rokkan, Ole Kristoffer; Østrem, Olav Kvinnesland (Master thesis, 2018)

Following a new legislation in Norway from 2011, smaller unlisted Norwegian companies now have an opportunity to opt out from auditing. We hypothesize that this has led to a decrease in earnings quality and an increase ...