The Perceptions and Determinants of Auditing and Reporting Quality in the Asia-Pacific Region
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Soobaroyen, Teerooven
Quick, Reiner
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Abstract
A 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.
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Australian Accounting Review
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Accounting, Auditing and Accountability not elsewhere classified
Other Economics
Accounting, Auditing and Accountability