FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2340458075> ?p ?o ?g. }

• W2340458075 abstract "This study investigates the extent to which the pressures from outside stakeholders, specifically the providers of debt and trade credit, as opposed to owner-managers’ internal needs explain the use of voluntary audits in micro-companies. Whereas previous studies have mainly focused on how bank debt affects the demand for voluntary audit in small and medium-sized enterprises (SMEs), micro-companies have largely been overlooked in related prior literature. Using a sample of some 50,000 Finnish micro-companies over the period 2008-2010, we find that voluntary audit is expectedly more likely in micro-companies which have above average levels of trade credit or bank finance than those relying on owner’s equity. Surprisingly, the results also indicate that a very significant proportion of companies (26 percent) relying on owner’s equity only also choose voluntary audit. Interview data provide insights into the reasons hereof and confirm the benefits of audit in reducing control risk and business risk for management." @default.
• W2340458075 created "2016-06-24" @default.
• W2340458075 creator A5007496068 @default.
• W2340458075 creator A5042319409 @default.
• W2340458075 creator A5068735213 @default.
• W2340458075 creator A5072157924 @default.
• W2340458075 creator A5087376462 @default.
• W2340458075 date "2014-01-01" @default.
• W2340458075 modified "2023-09-26" @default.
• W2340458075 title "Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providerss versus Entrepreneurss Needs" @default.
• W2340458075 cites W1933743464 @default.
• W2340458075 cites W1974711373 @default.
• W2340458075 cites W1986048146 @default.
• W2340458075 cites W1996666670 @default.
• W2340458075 cites W2005294649 @default.
• W2340458075 cites W2011869228 @default.
• W2340458075 cites W2020039201 @default.
• W2340458075 cites W2028034990 @default.
• W2340458075 cites W2028162124 @default.
• W2340458075 cites W2044795179 @default.
• W2340458075 cites W2047134779 @default.
• W2340458075 cites W2056683859 @default.
• W2340458075 cites W2063959573 @default.
• W2340458075 cites W2068012609 @default.
• W2340458075 cites W2081371263 @default.
• W2340458075 cites W2094262603 @default.
• W2340458075 cites W2110055662 @default.
• W2340458075 cites W2119780569 @default.
• W2340458075 cites W2123580210 @default.
• W2340458075 cites W2133764084 @default.
• W2340458075 cites W2152855018 @default.
• W2340458075 cites W2162453114 @default.
• W2340458075 cites W2331500008 @default.
• W2340458075 cites W2752617332 @default.
• W2340458075 cites W3122318539 @default.
• W2340458075 cites W3122859634 @default.
• W2340458075 cites W3123194016 @default.
• W2340458075 cites W3123554613 @default.
• W2340458075 cites W3124582806 @default.
• W2340458075 cites W3125567285 @default.
• W2340458075 cites W3125688476 @default.
• W2340458075 doi "https://doi.org/10.2139/ssrn.2617169" @default.
• W2340458075 hasPublicationYear "2014" @default.
• W2340458075 type Work @default.
• W2340458075 sameAs 2340458075 @default.
• W2340458075 citedByCount "1" @default.
• W2340458075 countsByYear W23404580752019 @default.
• W2340458075 crossrefType "journal-article" @default.
• W2340458075 hasAuthorship W2340458075A5007496068 @default.
• W2340458075 hasAuthorship W2340458075A5042319409 @default.
• W2340458075 hasAuthorship W2340458075A5068735213 @default.
• W2340458075 hasAuthorship W2340458075A5072157924 @default.
• W2340458075 hasAuthorship W2340458075A5087376462 @default.
• W2340458075 hasConcept C10138342 @default.
• W2340458075 hasConcept C112930515 @default.
• W2340458075 hasConcept C120527767 @default.
• W2340458075 hasConcept C121955636 @default.
• W2340458075 hasConcept C144133560 @default.
• W2340458075 hasConcept C162324750 @default.
• W2340458075 hasConcept C17744445 @default.
• W2340458075 hasConcept C187736073 @default.
• W2340458075 hasConcept C199521495 @default.
• W2340458075 hasConcept C199539241 @default.
• W2340458075 hasConcept C199728807 @default.
• W2340458075 hasConcept C26077564 @default.
• W2340458075 hasConcept C27504089 @default.
• W2340458075 hasConcept C2775924081 @default.
• W2340458075 hasConcept C9272383 @default.
• W2340458075 hasConceptScore W2340458075C10138342 @default.
• W2340458075 hasConceptScore W2340458075C112930515 @default.
• W2340458075 hasConceptScore W2340458075C120527767 @default.
• W2340458075 hasConceptScore W2340458075C121955636 @default.
• W2340458075 hasConceptScore W2340458075C144133560 @default.
• W2340458075 hasConceptScore W2340458075C162324750 @default.
• W2340458075 hasConceptScore W2340458075C17744445 @default.
• W2340458075 hasConceptScore W2340458075C187736073 @default.
• W2340458075 hasConceptScore W2340458075C199521495 @default.
• W2340458075 hasConceptScore W2340458075C199539241 @default.
• W2340458075 hasConceptScore W2340458075C199728807 @default.
• W2340458075 hasConceptScore W2340458075C26077564 @default.
• W2340458075 hasConceptScore W2340458075C27504089 @default.
• W2340458075 hasConceptScore W2340458075C2775924081 @default.
• W2340458075 hasConceptScore W2340458075C9272383 @default.
• W2340458075 hasLocation W23404580751 @default.
• W2340458075 hasOpenAccess W2340458075 @default.
• W2340458075 hasPrimaryLocation W23404580751 @default.
• W2340458075 hasRelatedWork W1486591743 @default.
• W2340458075 hasRelatedWork W1974711373 @default.
• W2340458075 hasRelatedWork W1986048146 @default.
• W2340458075 hasRelatedWork W1999577824 @default.
• W2340458075 hasRelatedWork W2028034990 @default.
• W2340458075 hasRelatedWork W2063959573 @default.
• W2340458075 hasRelatedWork W2099789081 @default.
• W2340458075 hasRelatedWork W2113306356 @default.
• W2340458075 hasRelatedWork W2127279361 @default.
• W2340458075 hasRelatedWork W2341065450 @default.
• W2340458075 hasRelatedWork W2503530544 @default.
• W2340458075 hasRelatedWork W2556508869 @default.
• W2340458075 hasRelatedWork W2886331547 @default.
• W2340458075 hasRelatedWork W2949643780 @default.

• next