Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
Abstract
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.
Citation
Srinidhi, B. and Lim, C. and 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 and Economics. 5 (1): pp. 34-46.
Source Title
Journal of Contemporary Accounting and Economics
ISSN
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