• Effects of Voluntary Audit on Accounting Quality in Small Private Firms 

      Aase, Øivind André Strand (Discussion paper;1/22, Working paper, 2022-01-10)
      Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced ...
    • Size Management in Response to Mandatory Audit Rules 

      Aase, Øivind André Strand (Discussion paper;2/22, Working paper, 2022-01-10)
      Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity and costs for private firms’ financial reporting. Firms around the size thresholds have incentives to size down in order ...