Effects of Country-Level Legal, Extra-Legal and Political Institutions on Auditing: A Cross-Country Analysis of the Auditor Specialization Premium

Effects of Country-Level Legal, Extra-Legal and Political Institutions on Auditing: A Cross-Country Analysis of the Auditor Specialization Premium

In this cross-country study of the specialist auditor premium, which spans the US and 12 other countries, we provide evidence that country-level institutional strength increases average audit fees, but reduces the incremental demand for specialist auditors. This finding supports the hypothesis that...

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Bibliographic Details
Main Authors: Sirinidhi, Bin, LIM, Chee Yeow, Hossain, Mahmud
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2009
Subjects:
Audit specialization
Legal protection
Extra-legal institutions
Political economy
Accounting
Business Law, Public Responsibility, and Ethics
International Business
Online Access:https://ink.library.smu.edu.sg/soa_research/131
https://ink.library.smu.edu.sg/context/soa_research/article/1130/viewcontent/1_s2.0_S1815566909000022_main.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/131
https://ink.library.smu.edu.sg/context/soa_research/article/1130/viewcontent/1_s2.0_S1815566909000022_main.pdf

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