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 …

This study investigates the link between the auditing and filing choices made by a sample of
592 small private companies, which includes 419 micro-companies. It examines decisions …

The IFAC Small and Medium Practices (SMP) Committee is pleased to issue this Information
Paper. The Paper analyses the literature and evidence base on the role of accounting …

We investigate the influence of gender, ethnicity, and education in the use of external advice
and finance by UK small and medium-sized enterprises (SMEs). A conceptual model of …

Purpose The purpose of this paper is to explore the intersection of professional values and
career roles in accountants' presentations of their professional identity, in the face of …

Decisions by small and medium enterprise (SME) entrepreneurs are plagued by a variety of
cognitive biases. Extant literature has mainly focused on a limited number of important …

This paper reports on an investigation of financial management practices used by small,
medium-sized and micro-enterprises (SMMEs) in South Africa. It was found that more than …

The significance of small and medium sized enterprises (SMEs) to the economy and society
in terms of their contribution to output and employment is now indisputable (European …

Small and medium-sized practices (SMPs) are often identified as a main provider of human
resources and employment advice to small and medium-sized enterprises (SMEs), but little …

Purpose This study aims to explore how small and medium-sized accounting practices
(SMPs) make sense of and position themselves against the changing demand for services. It …