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  • Determining The Strength of Auditing Standards and Reporting

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    73309_1.pdf (576.9Kb)
    Author(s)
    Boolaky, Pran Krishansing
    O'Leary, Conor
    Griffith University Author(s)
    O'Leary, Conor
    Boolaky, Pran Krishansing
    Year published
    2011
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    Abstract
    This study devises a model to evaluate the strength of auditing standards and reporting (SARS) in individual countries. Drawing from data collected by the World Economic Forum the model's predictive capabilities are tested in the geographical region of sub-Saharan Africa. Data from 28 countries was utilised. The predictive powers of the model are significant. Eight of the thirteen variables utilised were found to be significant predictors of a country's SARS. Corporate governance variables and shareholder protection variables were found to be particularly prominent. Evaluation of the results also demonstrates that a country's ...
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    This study devises a model to evaluate the strength of auditing standards and reporting (SARS) in individual countries. Drawing from data collected by the World Economic Forum the model's predictive capabilities are tested in the geographical region of sub-Saharan Africa. Data from 28 countries was utilised. The predictive powers of the model are significant. Eight of the thirteen variables utilised were found to be significant predictors of a country's SARS. Corporate governance variables and shareholder protection variables were found to be particularly prominent. Evaluation of the results also demonstrates that a country's SARS does not appear to be linked to adoption of international standards of auditing. This suggests standardised adoption of ISAs will not necessarily lead to uniformly strong and consistent audit reporting regimes across countries.
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    Journal Title
    Corporate Ownership & Control
    Volume
    8
    Issue
    4
    Publisher URI
    https://doi.org/10.22495/cocv8i4c2art5
    Copyright Statement
    © 2011 Virtus Interpress. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Auditing and Accountability
    Accounting, Auditing and Accountability
    Banking, Finance and Investment
    Business and Management
    Publication URI
    http://hdl.handle.net/10072/41072
    Collection
    • Journal articles

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