Citations (65)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (22)
Ting Dong, Milda Tylaite & Ryan Wilson. (2023) Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms. Accounting and Business Research 53:7, pages 723-755.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Elina Haapamäki. (2022) An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland. Accounting Forum 46:4, pages 394-420.
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Pankaj C. Patel & Peter Dahlin. (2021) Does voluntary auditing help ventures? Evidence from Sweden. Applied Economics 53:42, pages 4835-4856.
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Asif M. Huq, Sven-Olov Daunfeldt, Fredrik Hartwig & Niklas Rudholm. (2021) Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?. International Journal of the Economics of Business 28:1, pages 163-178.
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Henrik Höglund & Dennis Sundvik. (2019) Do auditors constrain intertemporal income shifting in private companies?. Accounting and Business Research 49:3, pages 245-270.
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Jeff Downing & John Christian Langli. (2019) Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research 49:1, pages 28-67.
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Brigitte Eierle, David Shirkhani & Christiane Helduser. (2018) The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms. Accounting in Europe 15:3, pages 323-346.
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Elina Haapamäki. (2018) Voluntary Auditing: A Synthesis of the Literature. Accounting in Europe 15:1, pages 81-104.
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Stefanie Ceustermans, Diane Breesch & Joël Branson. (2017) Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. Accounting in Europe 14:3, pages 388-406.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing private companies: what do we know?. Accounting and Business Research 47:5, pages 565-584.
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Michael Minnis & Nemit Shroff. (2017) Why regulate private firm disclosure and auditing?. Accounting and Business Research 47:5, pages 473-502.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2015) The demand for auditor services in wholly family-owned private firms: the moderating role of generation. Accounting and Business Research 45:1, pages 1-26.
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Michael J. Peel. (2014) Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. Accounting and Business Research 44:5, pages 545-571.
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Elisabeth Dedman, Asad Kausar & Clive Lennox. (2014) The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. European Accounting Review 23:1, pages 1-23.
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Tobias Svanström. (2013) Non-audit Services and Audit Quality: Evidence from Private Firms. European Accounting Review 22:2, pages 337-366.
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Jill Collis. (2012) Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Accounting and Business Research 42:4, pages 441-468.
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Elisabeth Dedman & Asad Kausar. (2012) The impact of voluntary audit on credit ratings: evidence from UK private firms. Accounting and Business Research 42:4, pages 397-418.
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Lasse Niemi, Juha Kinnunen, Hannu Ojala & Pontus Troberg. (2012) Drivers of voluntary audit in Finland: to be or not to be audited?. Accounting and Business Research 42:2, pages 169-196.
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Brigitte Eierle & Axel Haller. (2009) Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany. Accounting in Europe 6:2, pages 195-230.
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MarkA. Clatworthy, GeraldH. Makepeace & MichaelJ. Peel. (2009) Selection bias and the Big Four premium: New evidence using Heckman and matching models. Accounting and Business Research 39:2, pages 139-166.
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Yu-Lin Hsu, Ya-Chih Yang & Shih-Bin Wu. A research note on earnings quality of private SMEs: the impact of IFRS adoption and Big Four auditor presence. Accounting in Europe 0:0, pages 1-27.
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Articles from other publishers (43)
Serhat ŞAMİL & Şaban UZAY. (2023) CHARACTERISTICS OF NON-PUBLIC SMALL AND MEDIUM ENTERPRISES THAT DEMAND AUDIT SERVICES: EVIDENCE FROM TURKEYBAĞIMSIZ DENETİMİ TALEP EDEN HALKA AÇIK OLMAYAN KOBİ'LERİN KARAKTERİSTİK ÖZELLİKLERİ: TÜRKİYE ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi 25:4, pages 498-525.
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Elmas YALDIZ HANEDAR & Gizel Busem SAYIL. (2023) Effects of Indebtedness, Taxes and Financial Distress on the Demand for Non-Mandatory External Audit: Evidence from the Chinese Firms. Journal of Business and Trade 4:2, pages 181-198.
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Omar Farooq & Mukhammadfoik Bakhadirov. (2022) Access to educated workforce and the choice of external audit: international evidence from small and medium enterprises. Journal of Financial Reporting and Accounting.
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Paul J. Coram, Yi (Dale) Fu, Mukush Garg, Noel Harding, David C. Hay, Mohammad Jahanzeb Khan, Nora Muñoz‐Izquierdo, Ashna Prasad, Nigar Sultana & Jamie Tong. (2022)
Comments of the
AFAANZ
auditing and assurance standards committee on proposed international standard on auditing
ISA
for
LCE
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Hsiao-Lun Lin & Ai-Ru Yen. (2022) An examination of the association between interim audits and final audits. Asian Journal of Accounting Research.
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Maarten Corten, Tensie Steijvers, Nadine Lybaert & Céline Coeckelbergs. (2021) The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and Ability. Sustainability 13:12, pages 6710.
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Chengyun Liu, Kun Su & Miaomiao Zhang. (2021) Water disclosure and financial reporting quality for social changes: Empirical evidence from China. Technological Forecasting and Social Change 166, pages 120571.
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Anahi Briozzo & Diana Albanese. (2020) Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises. Journal of International Accounting, Auditing and Taxation 38, pages 100302.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2017)
The influence of the
CEO
's value perception towards auditing on audit demand in private firms
. Accounting & Finance 59:4, pages 2307-2343.
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Estefanía Palazuelos, Ángel Herrero Crespo & Javier Montoya del Corte. (2019) Auditing and credit granting to SMEs: an integrative perceptual model. Managerial Auditing Journal 35:1, pages 152-174.
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Andreas Weik, Brigitte Eierle & Hannu Ojala. (2018) What drives voluntary audit adoption in small German companies?. International Journal of Auditing 22:3, pages 503-521.
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Juan L. Gandía & David Huguet. (2018) Differences in audit pricing between voluntary and mandatory audits. Academia Revista Latinoamericana de Administración 31:2, pages 336-359.
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Karen Handley, Sue Wright & Elaine Evans. (2017) SME Reporting in Australia: Where to Now for Decision‐usefulness?. Australian Accounting Review 28:2, pages 251-265.
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Estefanía Palazuelos, Ángel Herrero Crespo & Javier Montoya del Corte. (2017) Effect of perceived default risk and accounting information quality on the decision to grant credit to SMEs. Risk Management 20:2, pages 121-141.
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Nieves Carrera & Marco Trombetta. (2018) Small is big! The role of ‘small’ audits for studying the audit market. Revista Contabilidade & Finanças 29:76, pages 9-15.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2018) Auditor choice in private firms: a stakeholders perspective. Managerial Auditing Journal 33:2, pages 146-170.
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Jaakko Rönkkö, Mikko Paananen & Jarmo Vakkuri. (2017) Exploring the determinants of internal audit: Evidence from ownership structure. International Journal of Auditing 22:1, pages 25-39.
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Silvia Ferramosca & Alessandro GhioSilvia Ferramosca & Alessandro Ghio. 2018. Accounting Choices in Family Firms. Accounting Choices in Family Firms
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Hsiao-Lun Lin & Ai-Ru Yen. (2017) Determinants and market valuation of the decision to audit or review: Evidence from Taiwan. Journal of Contemporary Accounting & Economics 13:3, pages 209-224.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2017) The effect of intrafamily agency conflicts on audit demand in private family firms: The moderating role of the board of directors. Journal of Family Business Strategy 8:1, pages 13-28.
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Jay P Kennedy. (2017) Functional redundancy as a response to employee theft within small businesses. Security Journal 30:1, pages 162-183.
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Estefanía Palazuelos Cobo, Javier Montoya del Corte & Ángel Herrero Crespo. (2017) Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España. Revista de Contabilidad 20:1, pages 63-72.
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Simon N Parry. (2016) The influence of neoliberal economics on small business accounting research: A critical evaluation of agendas and methodologies. International Small Business Journal: Researching Entrepreneurship 34:8, pages 1076-1097.
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Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi & Pontus Troberg. (2016) The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland. International Journal of Auditing 20:3, pages 267-277.
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Shujun Ding, Mingzhi Liu & Zhenyu Wu. (2016) Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms. Abacus 52:3, pages 351-373.
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Mark A. Clatworthy & Michael J. Peel. (2016) The timeliness of UK private company financial reporting: Regulatory and economic influences. The British Accounting Review 48:3, pages 297-315.
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Ewald Aschauer, Andrea Moro & Maurizio Massaro. (2015) The auditor as a change agent for SMEs: the role of confidence, trust and identification. Review of Managerial Science 9:2, pages 339-360.
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Peter Carey, Brad Potter & George Tanewski. (2014)
Application of the Reporting Entity Concept in
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ustralia
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Hannu Ojala, Mervi Niskanen, Jill Collis & Kati Pajunen. (2014) Audit quality and decision-making in small companies. Managerial Auditing Journal 29:9, pages 800-817.
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Mark A. Clatworthy & Michael J. Peel. (2013) The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy 32:3, pages 1-25.
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Peter Carey, W. Robert Knechel & George Tanewski. (2013) Costs and Benefits of Mandatory Auditing of For‐profit Private and Not‐for‐profit Companies in Australia. Australian Accounting Review 23:1, pages 43-53.
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Norashikin Kamarudin, Zubaidah Zainal Abidin & Malcolm Smith. (2012) Audit exemption among SMEs in Malaysia. Asian Review of Accounting 20:2, pages 152-162.
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Tobias Svanström & Stefan Sundgren. (2011) The Demand for Non‐Audit Services and Auditor‐Client Relationships: Evidence from Swedish Small and Medium‐Sized Enterprises. International Journal of Auditing 16:1, pages 54-78.
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Jiří Strouhal, Marie Paseková & Libuše Müllerová. (2011) Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective. European Financial and Accounting Journal 6:1, pages 39-59.
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Jill Collis. (2010) Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark. International Journal of Auditing 14:2, pages 211-231.
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Tom Van Caneghem. (2010) Audit pricing and the Big4 fee premium: evidence from Belgium. Managerial Auditing Journal 25:2, pages 122-139.
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Brigitte Eierle. (2008) Filing Practice of Small and Medium-sized Companies. International Small Business Journal: Researching Entrepreneurship 26:4, pages 491-528.
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Mark A. Clatworthy & Michael J. Peel. (2006) The Effect of Corporate Status on External Audit Fees: Evidence From the UK. Journal of Business Finance & Accounting 34:1-2, pages 169-201.
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Brian Singleton-Green. (2015) SME Accounting Requirements: Basing Policy on Evidence. SSRN Electronic Journal.
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Hannu Tapani Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi & Pontus Troberg. (2014) Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providerss versus Entrepreneurss Needs. SSRN Electronic Journal.
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David Y. Chan & Alexander Kogan. (2012) The Relationship between an Independent Audit and Financial Reporting Quality: Evidence from Small Private Commercial Banks. SSRN Electronic Journal.
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David Y. Chan & Alexander Kogan. (2011) Machine Learning for Predicting the Procurement of an Audit at Small Private Banks: Is the Decision to Procure an Audit Systematic?. SSRN Electronic Journal.
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Michael J. Peel. (2009) The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors. SSRN Electronic Journal.
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