Browsing NTNU Handelshøyskolen by Journals "International Journal of Accounting and Taxation"
Now showing items 1-1 of 1
-
Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?
(Journal article; Peer reviewed, 2018)All over Europe, mandatory audit requirements have been repealed forsmall- and medium-sized enterprises (SMEs). Audit exemption was introduced for small enterprises in Norway in 2011. This option was justified by benefits ...