Show simple item record

dc.contributor.authorBoolaky, Pran Krishansing
dc.contributor.authorSoobaroyen, Teerooven
dc.contributor.authorQuick, Reiner
dc.date.accessioned2019-05-29T13:12:20Z
dc.date.available2019-05-29T13:12:20Z
dc.date.issued2018
dc.identifier.issn1035-6908
dc.identifier.doi10.1111/auar.12225
dc.identifier.urihttp://hdl.handle.net/10072/381675
dc.description.abstractA country’s institutional environment significantly influences perceptions of auditing and reporting quality(ARQ) at the national level. Relying on a relatively unique measure of ARQ, collated by the World EconomicForum, we evaluate the influence of nine key isomorphic pressures on the ARQ in 26 Asia-Pacific countries. Theresults suggest that six of these (the efficacy of the corporate board, securities exchange regulations, reliance onprofessional management, protection of minority interests, adoption of international financial reporting andprevalence of foreign ownership) have a highly significant influence on the perception of ARQ whereas adoptionof international standards on auditing is only moderately significant. However, contrary to expectations, ourfindings do not support the argument that the efficiency of legal frameworks and political systems significantly influences the perceptions of auditing and reporting quality in the Asia-Pacific region. These results should beof use to investors and the accounting profession in evaluating economic environments.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing
dc.publisher.placeAustralia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto17
dc.relation.ispartofjournalAustralian Accounting Review
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchOther Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1499
dc.subject.fieldofresearchcode1501
dc.titleThe Perceptions and Determinants of Auditing and Reporting Quality in the Asia-Pacific Region
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.hasfulltextNo Full Text
gro.griffith.authorBoolaky, Pran Krishansing


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record