Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
Version 2 2024-06-13, 11:29Version 2 2024-06-13, 11:29
Version 1 2018-03-13, 16:38Version 1 2018-03-13, 16:38
journal contribution
posted on 2024-06-13, 11:29 authored by B Srinidhi, CY Lim, M HossainIn 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 strong institutions and the demand for specialist knowledge act as substitutes in providing the requisite assurance of financial statements. © 2009 Elsevier Ltd. All rights reserved.
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Journal
Journal of contemporary accounting and economicsVolume
5Pagination
34-46Location
Amsterdam, The NetherlandsISSN
1815-5669Language
engPublication classification
C1.1 Refereed article in a scholarly journal, C Journal articleCopyright notice
2009, ElsevierIssue
1Publisher
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