Determinants of Auditor Choice: Evidence from a Small Client Market

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Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011, unknown): “clients and affected third parties are allowed in Finland, Knechel et al. (2008) identify three features in the Finnish legal system that mitigate an auditor’s litigation exposure: (1) legal damages are limited to actual losses by the plaintiff; (2) contingent fees and class-action suits are not all”
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “Moreover, prior studies indicate that audit quality is related to both corporate governance (Hay et al., 2006; Lin and Liu, 2009) and firm complexity (Hay et al., 2006; Knechel et al., 2008).”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Also, the value of audit is expected to increase with the complexity of transactions (Knechel et al., 2008).”
Auditing private companies: what do we know? (2017, unknown): “Knechel et al. (2008) find that these very small companies are more likely to hire certified (as compared to non-certified) auditors when they are more complex and larger.”