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European Accounting Review Volume 21, 2012 - Issue 4
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Symposium on Contemporary Research in Auditing

Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs

Lasse Niemi Aalto University School of Economics, Department of AccountingCorrespondence[email protected]
&
Stefan Sundgren Umeå University and University of Vaasa
Pages 767-796 | Received 01 Jan 2011, Accepted 01 Feb 2012, Published online: 22 Mar 2012

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