This study provides a guide to accounting research on private firms with an emphasis on the
European setting. We start by providing an overview of private firm financial reporting …

This research study examines the importance of financial information and information
contained in the ISA's New Audit Report effective from 2016 for lenders as capital providers …

The question of whether management control systems (MCSs) adopted by start-up
companies are valuable is examined. We investigate an international sample of start-ups …

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International
Auditing and Assurance Standards Board (IAASB), and the UK Financial Reporting Council …

This study analyses whether loan officers' perception of the accounting information quality
(AIQ) and the trustworthiness of SMEs are associated with a better willingness to grant them …

We examine the relation between the quality, quantity, completeness, and timeliness of the
information loan managers obtain from small and medium‐sized enterprises (SMEs) and the …

This study analyses the relationship between the content of the audit reports and information
asymmetry levels in the stock market for a sample of S panish firms. By implementing an …

In this paper, we investigate what we call “financial statement users' institutional logic,”
defined as users' expressed fundamental views and beliefs about accounting information …

We examine whether the debt maturity structure of privately held firms is associated with the
quality of their earnings numbers. We argue that earnings numbers that are better able to …

Purpose–This paper aims to focus on economic consequences of audit outcomes by
investigating the concept of audit quality operationalised as seven components of audit …