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 |
| _version_ | 1848754314577707008 |
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| author | Srinidhi, B. Lim, C. Hossain, Mahmud |
| author_facet | Srinidhi, B. Lim, C. Hossain, Mahmud |
| author_sort | Srinidhi, B. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T08:38:27Z |
| format | Journal Article |
| id | curtin-20.500.11937-34773 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:38:27Z |
| publishDate | 2009 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-347732017-09-13T15:22:41Z Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium Srinidhi, B. Lim, C. Hossain, Mahmud 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 Journal Article http://hdl.handle.net/20.500.11937/34773 10.1016/j.jcae.2009.03.001 Elsevier restricted |
| spellingShingle | Srinidhi, B. Lim, C. Hossain, Mahmud Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title | Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title_full | Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title_fullStr | Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title_full_unstemmed | Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title_short | Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium |
| title_sort | effects of country-level legal, extra-legal and political institutions on auditing: a cross-country analysis of the auditor specialization premium |
| url | http://hdl.handle.net/20.500.11937/34773 |