Determining The Strength of Auditing Standards and Reporting
作者： Pran Boolaky , Conor O’Leary
关键词: Actuarial science 、 Generally Accepted Auditing Standards 、 Accounting 、 Corporate governance 、 Business 、 Audit 、 Shareholder
摘要: This study devises a model to evaluate the strength of auditing standards and reporting (SARS) in individual countries. Drawing from data collected by World Economic Forum model’s predictive capabilities are tested geographical region sub-Saharan Africa. Data 28 countries was utilised. The powers significant. Eight thirteen variables utilised were found be significant predictors country’s SARS. Corporate governance shareholder protection particularly prominent. Evaluation results also demonstrates that SARS does not appear linked adoption international auditing. suggests standardised ISAs will necessarily lead uniformly strong consistent audit regimes across
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