• 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 ...