Browsing ODA Open Digital Archive by Author "Beisland, Leif Atle"
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Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (International Journal of Auditing;Volume 19, Issue 3, Peer reviewed; Journal article, 2015-05-19)This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance ... -
Use of Big Four auditors and fund raising: evidence from developing and emerging markets
Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (International Journal of Emerging Markets;Volume 13, Issue 2, Peer reviewed; Journal article, 2018-04-16)Purpose: The traditional view in audit research has been that high-quality auditors are associated with improved access to funding. This study is motivated by recent research suggesting that the funding benefits of using ...