volume 29, issue 9, P800-817 2014
DOI: 10.1108/maj-08-2014-1063
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Hannu Ojala, Mervi Niskanen, Jill Collis, Kati Pajunen

Abstract: 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 2013 from 642 small private companies above the audit exemption threshold in Finland. Findin…

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