Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Srinidhi, B., Lim, C., Hossain, Mahmud
Format:	Journal Article
Published:	Elsevier 2009
Online Access:	http://hdl.handle.net/20.500.11937/34773

Similar Items

The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence
by: Srinidhi, B., et al.
Published: (2012)

Corporate governance, legal environment, and auditor choice in emerging markets
by: Hossain, Mahmud, et al.
Published: (2010)

Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom
by: XU, RUI
Published: (2017)

Polygamy issues in Muslim countries: the legal provisions and practices
by: A. Abdul Malek, Ameera, et al.
Published: (2011)

Auditor change during listings: effect on IPO premiums
by: Ramadilli Mohd, Shamsher Mohamad, et al.
Published: (2001)

A legal scrutiny on the auditors role to whistle-blow
by: Loganathan Krishnan,
Published: (2011)

Effects of institution, legal tradition and political factors on financial development
by: Voghouei, Hatra
Published: (2010)

Capital imports composition, complementarities, and the skill premium in developing countries
by: Raveh, Ohad, et al.
Published: (2016)

Genomics and health: ethical, legal and social implications for developing countries
by: Chee, Heng Leng
Published: (2002)

The legal and social aspect of transsexuality among Muslims: A study in Muslim countries with special reference to Iran / Zahra Sarcheshmehpour
by: Zahra , Sarcheshmehpour
Published: (2019)

Do social factors contribute to Sovereign (Country) default risk premium?
by: Ahmed, Zeshan, et al.
Published: (2024)

An analysis of audit fee premiums of the merged audit firm in Malaysia
by: Rahmat, Mohd Mohid, et al.
Published: (2010)

Constitutions and the Political Agency of Women: A Cross-Country Study’, Feminist Economics: A Special Issue on Voice and Agency
by: Austen, S., et al.
Published: (2018)

Effective Police Station Legal Advice - Country Report 6: Scotland
by: Kemp, Vicky
Published: (2018)

Effective Police Station Legal Advice - Country Report 1: Belgium
by: Maegherman, Enide, et al.
Published: (2018)

Effective Police Station Legal Advice - Country Report 4: The Netherlands
by: Maegherman, Enide, et al.
Published: (2018)

Effective Police Station Legal Advice - Country Report 3: Ireland
by: Kemp, Vicky
Published: (2018)

Constitutions and the Political Agency of Women: A Cross-Country Study
by: Austen, Siobhan, et al.
Published: (2016)

Political Connections, Fees Paid to Auditors and Auditor Independence in Malaysia: Evidence From Going Concern Audit Opinions
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2013)

The need for audit of legal firms / Affendi Taher
by: Taher, Affendi
Published: (1990)

Legal supervision of audit practice in corporate takeovers
by: Kai, Liu, et al.
Published: (2022)

Effective Police Station Legal Advice - Country Report 2: England and Wales
by: Kemp, Vicky
Published: (2018)

Effective police station legal advice - Country Report 5: Northern Ireland
by: Kemp, Vicky
Published: (2018)

Influence of macroeconomics factors and legal stability to the insurance growth in the ASEAN-5 countries
by: Lee, Hui Shan, et al.
Published: (2018)

Influence of macroeconomics factors and legal stability to the insurance growth in the ASEAN-5 countries
by: Lee, Hui Shan, et al.
Published: (2018)

Influence of macroeconomics factors and legal stability to the insurance growth in the ASEAN-5 countries
by: Hui, Shan Lee, et al.
Published: (2018)

“How and to what extend the premiums of ATE legal expense insurance relate with the value of personal injury cases”
by: Charalambous, Joanna
Published: (2009)

Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)

Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012)

Inpatient forensic-psychiatric care: legal frameworks and service provision in three European countries
by: Edworthy, Rachel, et al.
Published: (2016)

The complexities of legal translation in the drafting of bilateral treaties between Italy and English-speaking countries
by: Loiacono, Rocco, et al.
Published: (2018)

The General Perception of Corporate Social Responsibility (CSR): Does Countries, Income Groups, Legal Traditions,Education Level Influent the Perception?
by: Teo, Elaine Khai Lin
Published: (2008)

Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015)

Audit Fee Determinants for FTSE 350 Companies Listed on London Stock Exchange and Individual Big 4 Premium and Industry Specializations
by: Kam, Wing Lam Henry
Published: (2009)

The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)

Audit committees and internal auditors in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2007)

Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)

Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)

Protecting children from labour: Muslim scholar’s viewpoint and legal provisions in selected Muslim countries
by: Mohd, Azizah, et al.
Published: (2017)

Protecting children from labor: Muslim scholar's viewpoint and legal provisions in selected Muslim countries
by: Mohd, Azizah, et al.
Published: (2016)

Cannot write session to /tmp/vufind_sessions/sess_3u91brtod0jnbg006f0r7mldq6