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dc.contributor.authorSvanström, Tobias
dc.contributor.authorBoter, Håkan
dc.date.accessioned2012-06-27T07:06:25Z
dc.date.available2012-06-27T07:06:25Z
dc.date.issued2012
dc.identifier.issn1548-6583 (e-utg)
dc.identifier.urihttp://hdl.handle.net/11250/93522
dc.descriptionThis is the authors’ final, accepted and refereed manuscript to the articleno_NO
dc.description.abstractThe purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor’s role is limited.no_NO
dc.language.isoengno_NO
dc.publisherDavid Publishingno_NO
dc.subjectSMEno_NO
dc.subjectauditingno_NO
dc.subjectaudit firmno_NO
dc.subjectbusiness supportno_NO
dc.subjecttrustno_NO
dc.subjectnetworkno_NO
dc.subjectservice qualityno_NO
dc.subjectregional variationno_NO
dc.titleRegional variation in the SME-audit firm relationshipno_NO
dc.typeJournal articleno_NO
dc.typePeer reviewedno_NO
dc.source.pagenumber340-356no_NO
dc.source.volume8no_NO
dc.source.journalJournal of Modern Accounting and Auditingno_NO
dc.source.issue3no_NO


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