.../approach – The authors analyse survey data collected in 2013 from 642 small private companies above the audit exemption threshold in Finland. Findings – No significant association was found between engagement of a Big 4 auditor (proxy for audit quality) and any of the audit benefits tested. However...

... that there is a favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under IFRS. Research limitations/implications This study is conducted in Finland. Larger data collection would enhance the reliability of the results. Originality/value...

... Publishing Limited 2011 Auditors Gender Earnings management Private firms Finland Corporate earnings management has been one of the most extensively researched areas in financial accounting and finance during the last few decades. By managing earnings, management hides the true earnings...

... regression analysis, i.e. a three‐way interaction model. The result was a usable sample of the opinions of 741 managers working in Finland. Findings The results indicate that, for prospector firms, high degrees of internal control activity and low degrees of monitoring ensure a greater effectiveness...

... in medium to large size manufacturing firms in North‐Western Finland and consequently a caveat about generalizability is appropriate notwithstanding the high‐global esteem of Finnish manufacturing. Practical implications The competitive production environment that exists today has forced many firms...

..., this empirical research is an attempt to investigate the role of MA in non‐financial as well as financial performance measurement (PM) in selected banks and financial institutions (BFIs) in Finland. The study demonstrates that the role of MA in non‐financial PM is insignificant. However, management is paying...

...Ilona P. Halla Describes corporate governance in Finland. The different structures of a number of organisations are examined as well as the roles of the individuals involved. Recent regulations and guidelines issued in Finland are also discussed. There is also an analysis of internal audit...