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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

    Access Status
    Fulltext not available
    Authors
    Srinidhi, B.
    Lim, C.
    Hossain, Mahmud
    Date
    2009
    Type
    Journal Article
    
    Metadata
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    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
    DOI
    10.1016/j.jcae.2009.03.001
    ISSN
    1815-5669
    URI
    http://hdl.handle.net/20.500.11937/34773
    Collection
    • Curtin Research Publications
    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.

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