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dc.contributor.authorBoolaky, Pran Krishansing
dc.contributor.authorSoobaroyen, Terrooven
dc.date.accessioned2017-08-17T05:58:19Z
dc.date.available2017-08-17T05:58:19Z
dc.date.issued2017
dc.identifier.issn1099-1123en_US
dc.identifier.doi10.1111/ijau.12081en_US
dc.identifier.urihttp://hdl.handle.net/10072/344424
dc.description.abstractInformed by the neo-institutional perspective, this study seeks for the first time to investigate empirically the determinants of ISA adoption and commitment to harmonisation on a cross-national basis (89 countries). The findings show that the protection of minority interests, regulatory enforcement, lenders/borrowers rights, foreign aid, prevalence of foreign ownership, educational attainment and particular forms of political system (level of democracy) prevailing in a country, are observed to be significant predictors of the extent of commitment to the adoption and harmonisation of ISAs. Our statistical analysis therefore suggests that coercive, mimetic and normative pressure have a significant impact on ISA adoption relative to economic (efficiency-led) factors. Our findings imply that current efforts by the International Federation of Accountants (IFAC) and other international agencies to implement ISAs need to recognise that a broad set of institutional factors, rather than narrow economic ones, are of relevance in the development of audit policymaking, practice and regulation worldwide.en_US
dc.description.peerreviewedYesen_US
dc.languageEnglishen_US
dc.publisherWiley-Blackwell Publishingen_US
dc.relation.ispartofpagefrom59en_US
dc.relation.ispartofpageto81en_US
dc.relation.ispartofjournalInternational Journal of Auditingen_US
dc.relation.ispartofvolume21en_US
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classifieden_US
dc.subject.fieldofresearchcode150199en_US
dc.titleAdoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.hasfulltextNo Full Text


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