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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, 11:29
Version 1 2018-03-13, 16:38
journal contribution
posted on 2024-06-13, 11:29 authored by B Srinidhi, CY Lim, M Hossain
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 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.

History

Journal

Journal of contemporary accounting and economics

Volume

5

Pagination

34-46

Location

Amsterdam, The Netherlands

ISSN

1815-5669

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal, C Journal article

Copyright notice

2009, Elsevier

Issue

1

Publisher

Elsevier