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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

หน่วยงาน Central Queensland University, Australia

รายละเอียด

ชื่อเรื่อง : Effects of country-level legal, extra-legal and political institutions on auditing : a cross-country analysis of the auditor specialization premium
นักวิจัย : Srinidhi, Bin. , Lim, Chee Yeow. , Hossain, Mahmud.
คำค้น : 150199 Accounting, Auditing and Accountability not elsewhere classified. , Audit specialization -- Legal protection -- Extra-legal institutions -- Political economy , Journal Article. Refereed, Scholarly Journal
หน่วยงาน : Central Queensland University, Australia
ผู้ร่วมงาน : -
ปีพิมพ์ : 2552
อ้างอิง : http://hdl.cqu.edu.au/10018/1016074
ที่มา : Srinidhi, B, Lim, CY & Hossain, M 2009, 'Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium', Journal of Contemporary Accounting & Economics, vol. 5, no. 1, pp. 34-46, http://dx.doi.org/10.1016/j.jcae.2009.03.001
ความเชี่ยวชาญ : -
ความสัมพันธ์ : Journal of contemporary accounting and economics. UK : Elsevier, 2009. Vol. 5, no. 1 (2009), p. 34-46 13 pages Refereed 1815-5669 , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository.
ขอบเขตของเนื้อหา : -
บทคัดย่อ/คำอธิบาย :

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.

บรรณานุกรม :
Srinidhi, Bin. , Lim, Chee Yeow. , Hossain, Mahmud. . (2552). Effects of country-level legal, extra-legal and political institutions on auditing : a cross-country analysis of the auditor specialization premium.
    กรุงเทพมหานคร : Central Queensland University, Australia.
Srinidhi, Bin. , Lim, Chee Yeow. , Hossain, Mahmud. . 2552. "Effects of country-level legal, extra-legal and political institutions on auditing : a cross-country analysis of the auditor specialization premium".
    กรุงเทพมหานคร : Central Queensland University, Australia.
Srinidhi, Bin. , Lim, Chee Yeow. , Hossain, Mahmud. . "Effects of country-level legal, extra-legal and political institutions on auditing : a cross-country analysis of the auditor specialization premium."
    กรุงเทพมหานคร : Central Queensland University, Australia, 2552. Print.
Srinidhi, Bin. , Lim, Chee Yeow. , Hossain, Mahmud. . Effects of country-level legal, extra-legal and political institutions on auditing : a cross-country analysis of the auditor specialization premium. กรุงเทพมหานคร : Central Queensland University, Australia; 2552.