Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study
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Author(s)
Boolaky, Pran Krishansing
Krishnamurti, Chandrasekhar
Hoque, Ariful
Griffith University Author(s)
Year published
2013
Metadata
Show full item recordAbstract
Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS). Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country's strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country's strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition ...
View more >Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS). Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country's strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country's strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition countries on the basis of economic development.
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View more >Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS). Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country's strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country's strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition countries on the basis of economic development.
View less >
Journal Title
Australasian Accounting Business and Finance Journal
Volume
7
Issue
4
Copyright Statement
© 2013 University of Wollongong. 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