Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards

被引：12

作者：

Simunic, Dan A. ^{[1
]}

Ye, Minlei ^{[2
]}

Zhang, Ping ^{[2
]}

机构：

[1] Univ British Columbia, Vancouver, BC, Canada

[2] Univ Toronto, Toronto, ON, Canada

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH | 2015年 / 14卷 / 02期

关键词：

auditing standards; legal regime; audit quality;

D O I：

10.2308/jiar-51305

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

引用

页码：221 / 234

页数：14

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