Determinants of the strength of accounting and reporting standards: A cross-country study

Boolaky, Pran Kishansing and Krishnamurti, Chandrasekhar and Hoque, Ariful (2013) Determinants of the strength of accounting and reporting standards: A cross-country study. Australasian Accounting Business and Finance Journal, 7 (4). pp. 17-36. ISSN 1834-2000

[img]
Preview
Text (Published Version)
Boolaky_Krishnamurti_Hoque_AJBFJ_2013_PV.pdf

Download (224Kb) | Preview

Abstract

Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS). Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country’s strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country’s strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition countries on the basis of economic development.


Statistics for USQ ePrint 24799
Statistics for this ePrint Item
Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Authors retain copyright.
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 17 Feb 2014 09:42
Last Modified: 23 Jan 2018 06:04
Uncontrolled Keywords: auditing and reporting standards, development
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: doi:10.14453/aabfj.v7i4.3
URI: http://eprints.usq.edu.au/id/eprint/24799

Actions (login required)

View Item Archive Repository Staff Only