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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2009
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| Subjects: | |
| 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 |