Determinants of Voluntary Audit Adoption in Finnish Micro-Companies

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.advisor Ojala, Hannu Damskägg, Jaakko 2018-10-05T07:03:16Z 2018-10-05T07:03:16Z 2018
dc.description.abstract This study examines drivers for voluntary audit adoption among Finnish micro-companies. More precisely, it is tested if customer demand and perceived tax benefits drive voluntary audit adoption. Furthermore, the study investigates whether plans on international expansion or intentions to sell the company in the future have a positive association with voluntary audit demand. The study is motivated by the proposal of Ministry of Economic Affairs and Employment to extend the audit exemption to cover all micro-companies. The data are gathered via an e-mail survey that was sent to micro-companies that are currently mandated to purchase an audit but would become exempted should the proposed increase in audit thresholds be effectuated. The empirical testing is conducted with a modified version of the model used by Niemi et al. (2012). The results show that customer demand for audit and perceived tax-related benefits arising from audit drive voluntary audit adoption. However, no evidence is found to support the hypothesized positive association between voluntarily opting for audit and plans on international expansion. Similarly, no association between voluntary audit adoption and intentions to sell the company in the future are found either. en
dc.format.extent 86+7
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title Determinants of Voluntary Audit Adoption in Finnish Micro-Companies en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword financial auditing en
dc.subject.keyword audit exemption en
dc.subject.keyword micro-companies en
dc.subject.keyword audit regulation en
dc.identifier.urn URN:NBN:fi:aalto-201810055242
dc.type.ontasot Master's thesis en
dc.type.ontasot Maisterin opinnäyte fi
dc.programme Accounting en
dc.location P1 I fi
local.aalto.electroniconly yes
local.aalto.openaccess yes

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