#3123. An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland

September 2026publication date
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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article explored how stakeholder groups responded to the proposed increase in audit exemption thresholds in Finland. The results show that opponents of lobbying objected to the increase due to the benefits gained from financial statement audits.
Keywords:
Audit exemption thresholds; harmonization; regulation

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