Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
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...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2009
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| Online Access: | http://hdl.handle.net/20.500.11937/34773 |