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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 ...
Insights into neo-institutional theory in accounting and auditing regulation research
(Emerald, 2022-02-21)
- article
Purpose
Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims ...
The role of country-specific factors and the adoption of a global business language
(Association of Business Schools Finland, 2019)
- article
The global business world requires precise, reliable financial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs) are important tools ...
Cybersecurity in accounting research
(Emerald Publishing, 2019-07-01)
- article
Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
- article
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...
An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements
(Emerald, 2023-05-31)
- article
Purpose
The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board ...
Cybersecurity in Accounting Research
(Routledge, 2022-08-05)
- bookPart