2000
DOI: 10.1080/09638180020023990
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The effects of national institutions on audit research: evidence from Europe and North America

Abstract: Auditing is claimed to have become more and more a global discipline. As a result of the expansion of the international audit firm networks, and the proliferation of International Standards on Auditing, differences between national auditing practices seem to have diminished. Surprisingly, national audit research communities seem to develop rather independently, suggesting that national institutions still play an important role in the production of audit research. Therefore, the objective of this paper is to as… Show more

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Cited by 13 publications
(8 citation statements)
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References 13 publications
(12 reference statements)
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“…As the existence of risk premiums can be documented in the institutional setting examined in this paper, it can also be expected in more litigious settings. Finally, there are relatively few studies of audit pricing in Europe, especially in European countries other than the UK (Moizer, 1992;Moizer, 1997;Maijoor et al, 2000). Hence, this study adds to the understanding of audit pricing in the European audit market.…”
Section: Introductionmentioning
confidence: 88%
“…As the existence of risk premiums can be documented in the institutional setting examined in this paper, it can also be expected in more litigious settings. Finally, there are relatively few studies of audit pricing in Europe, especially in European countries other than the UK (Moizer, 1992;Moizer, 1997;Maijoor et al, 2000). Hence, this study adds to the understanding of audit pricing in the European audit market.…”
Section: Introductionmentioning
confidence: 88%
“…On the other hand, there are some issues that make direct comparisons of the data between the two countries difficult. There are important institutional differences regarding accounting and audit between many European countries (Maijoor et al, 2000). Due to the fact that the two countries have dissimilar institutions and possibly different content in their audit services, the municipal audit fees cannot be directly compared between the two countries.…”
Section: Analysis and Comparisonmentioning
confidence: 99%
“…The sample considered here is thus over three times as large as for the studies previously quoted, and extends over the whole period. Table 1 compares the scope of our study with that of Maijoor et al 2001.…”
mentioning
confidence: 99%