What drives voluntary audit adoption in small German companies?
Author:
Affiliation:
1. University of Bamberg; Bamberg Germany
2. Aalto University School of Economics; Helsinki Finland
3. University of Tampere; Tampere Finland
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/ijau.12134/fullpdf
Reference65 articles.
1. Why do private companies demand auditing? A case for organizational loss of control;Abdel-khalik;Journal of Accounting, Auditing & Finance,1993
2. The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses;Allee;The Accounting Review,2009
3. Earnings quality in UK private firms: Comparative loss recognition timeliness;Ball;Journal of Accounting and Economics,2005
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