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Research on international standards on auditing : literature synthesis and opportunities for future research
(Elsevier, 2019-06-01)
- article
Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the ...
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland
(Routledge, Taylor & Francis Group, 2021-09-19)
- article
This study examines how interest groups have reacted to the suggested increase in the audit exemption thresholds in Finland. The results suggest that the lobbying opponents objected to the increase because of the benefits ...