An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2021-09-19 DOI:10.1080/01559982.2021.1974234

E. Haapamäki

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引用次数: 2

Abstract

ABSTRACT This study examines how interest groups have reacted to the suggested increase in the audit exemption thresholds in Finland. The results suggest that the lobbying opponents objected to the increase because of the benefits gained from the auditing of financial statements. Considerable reliance is placed on the audited accounts of Finnish small firms in maintaining societal functionality. Hence, the results are supported by the public interest theory. In contrast, the comment letters that supported the increase highlighted the need to follow international trends. The findings of the lobbying behaviour suggest that the interest groups collected information and strategically transferred it to the ministry with the objective of influencing the regulatory outcome. To conclude, this study contributes to a more detailed understanding of the role that the key arguments both for and against the proposed regulatory change played in the case of increasing the audit exemption thresholds. Finally, this study joins existing lobbying literature and contributes to this stream of research by shedding light on the importance of the argumentation strategies used in the Finnish case.

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审查有关增加审计豁免门槛的意见函。来自芬兰的证据

摘要:本研究考察了利益集团对芬兰建议提高审计豁免门槛的反应。结果表明，游说对手反对增加是因为从财务报表审计中获得的利益。在维持社会功能方面，芬兰小企业的审计账目受到相当大的依赖。因此，研究结果得到了公共利益理论的支持。相比之下，支持这一增长的评论信强调了遵循国际趋势的必要性。对游说行为的研究结果表明，利益集团收集信息并有策略地将其转交给财政部，目的是影响监管结果。总而言之，本研究有助于更详细地了解在增加审计豁免门槛的情况下，支持和反对拟议的监管变革的关键论点所起的作用。最后，本研究结合了现有的游说文献，并通过阐明芬兰案例中使用的论证策略的重要性，为这一研究流做出了贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.