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  • The effects of ISA adoption and its interaction with IFRS on capital flows: A cross country study

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    Author(s)
    Boolaky Doorgakunt, Lakshi
    Singh, Tarlok
    Su, Jen Je
    Griffith University Author(s)
    Boolaky Doorgakunt, Lakshi D.
    Singh, Tarlok
    Su, Jen-Je
    Year published
    2019
    Metadata
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    Abstract
    This paper investigates the effects of the adoption of International Standards on Auditing (ISAs) and its interaction with International Financial Reporting Standards (IFRSs) on capital flows (foreign direct investment) at a cross-country level. Foreign direct investment (FDI) plays a significant role in the economy of any country (particularly, in developing and emerging countries), which are regarded as attractive investment locations. Based on the information risk minimisation theoretical framework and drawing data from reliable secondary sources, different regression analyses are used to generate empirical findings to ...
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    This paper investigates the effects of the adoption of International Standards on Auditing (ISAs) and its interaction with International Financial Reporting Standards (IFRSs) on capital flows (foreign direct investment) at a cross-country level. Foreign direct investment (FDI) plays a significant role in the economy of any country (particularly, in developing and emerging countries), which are regarded as attractive investment locations. Based on the information risk minimisation theoretical framework and drawing data from reliable secondary sources, different regression analyses are used to generate empirical findings to support the hypotheses. Findings from this study, for the first time, provide empirical evidence that support the theoretical prediction that ISAs, has a significant and positive impact on FDI. Secondly, when ISAs interact with IFRSs, the financial reporting environment strengthens and as result has more significant impact on FDI than IFRS alone.
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    Conference Title
    Tenth European Auditing Research Network (EARNet) Symposium
    Publisher URI
    http://www.earnet2019.unipr.it/
    Subject
    Economic theory not elsewhere classified
    Accounting, auditing and accountability not elsewhere classified
    ISA, IFRS
    Foreign Direct Investment
    Publication URI
    http://hdl.handle.net/10072/388864
    Collection
    • Conference outputs

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