Browsing Handelshøyskolen BI by Journals "Accounting and Business Research"
Now showing items 1-4 of 4
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Audit exemptions and compliance with tax and accounting regulations
(Journal article; Peer reviewed, 2019)We examine small firms’ compliance with tax and accounting regulations before and after a change in the threshold for mandatory auditing. Prior to 2011, all Norwegian firms were required to be audited. In 2011, a law change ... -
Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
(Journal article; Peer reviewed, 2013)Using Swedish data we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality ... -
Auditors’ Self-Assessment of Engagement Quality and the Role of Stakeholder Priority
(Peer reviewed; Journal article, 2022)This study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit ... -
Regulatory Sanction Risk and Going-Concern Reporting Practices: Evidence for Privately Held Firms
(Journal article; Peer reviewed, 2021)We study the temporal evolution of going-concern reporting from 2004 to 2013 and test whether sanction risk is related to the likelihood of a going-concern opinion using samples of privately held firms. In 2009, the ...