The purpose of this study is to examine auditor specialization and pricing at the individual
partner level. 1 In the aftermath of major accounting scandals such as ComROAD AG …

Given the large number of certification systems in the food industry, it is surprising that there
are only a few research approaches to the economics of certification. Certification schemes …

This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid‐
sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial …

The purpose of this paper is to examine the value relevance of the perceived audit quality in
terms of who audits, as well as the audit outcomes in terms of the auditor's opinion and …

Audit quality is getting very important due to the role of an audit in enhancing the quality and
reliability of financial statements. The studying of audit quality and the factors that are …

Purpose This paper aims to examine the impact of female board directorship on the extent of
earnings management. Design/methodology/approach The research hypotheses have been …

This study examines whether the decision to voluntarily (ie without a statutory obligation)
employ two audit firms to conduct a joint audit is related to audit quality. We use separate …

Using Swedish data, we investigate how audit quality and audit pricing vary with audit firm
and office size. In contrast to prior studies, we use disciplinary sanctions issued against …

Using proprietary audit hour and fee data from the internal records of four Big Six firms in
Finland, this study examines the influence of audit client ownership type on audit effort and …

This paper examines factors affecting the owner-manager's voluntary decision to hire an
auditor in small firms. Using a random sample of 412 small private companies in Finland …