New Ph.D. Student and new article on Auditing


We are pleased to introduce our new Ph.D. candidate Marit Kringlen  Marit is from Norway and she holds a Master of Science from the University of Agder. With Marit on board CERSEM initiates a new project:

Financial Auditing of Social Enterprises

While the auditing literature is rich, limited research has been done on auditing of firms with both social and financial objectives. Marit’s first project will explore the connection between audit quality and access to donations. She will work closely with Professor Leif Atle Beisland and Professor Roy Mersland.

The new research project complements our recently accepted paper in the International Journal of Emerging Markets: “Use of Big Four auditors and fund raising – Evidence from developing and emerging markets”. In this paper, we answer the question: “Is there a relationship between the use of high-quality international auditors and access to debt funding for Microfinance Institutions?”.

Have a look at our results here

Leave a Reply

Your email address will not be published. Required fields are marked *