Blar i Discussion papers (FOR) på emneord "Voluntary audit"
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Effects of Voluntary Audit on Accounting Quality in Small Private Firms
(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
(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 ...