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Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study
16 references·6 citing·40 second hop
Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study (2013)Determinants of the Strength of Auditing …The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…The Global Competitiveness Report 2009–2010 (2009)The Global Competitiveness Re…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…The Global competitiveness report, 2006-2007 (2007)The Global competitiveness re…What Works in Securities Laws? (2006)What Works in Securities Laws?International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …The market pricing of accruals quality (2005)The market pricing of accrual…A multinational test of determinants of corporate disclosure (2003)A multinational test of deter…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market For…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)A JUDGEMENTAL INTERNATIONAL C…International Accounting and Multinational Enterprises (1981)International Accounting and …Major Legal Systems in the World Today (1970)Major Legal Systems in the Wo…The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets (2022)The effect of mandatory audit…Does the appointment of the three musketeers reduce IPO underpricing? global evidence (2022)Does the appointment of the t…A Study of the Accounting System and Standards in Bulgaria (2022)A Study of the Accounting Sys…Financial market consequences of early adoption of international standards on auditing: international evidence (2020)Financial market consequences…Accounting quality and stock price informativeness: a cross-country study (2019)Accounting quality and stock …Can agents sensitive to cultural, organizational and environmental issues avoid herding? 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References

  • 2005The market pricing of accruals quality3,101 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2007The Global competitiveness report, 2006-20071,964 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2009The Global Competitiveness Report 2009–2010744 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • 2000Impact of Culture, Market Forces, and Legal System on Financial Disclosures519 cited
  • 1970Major Legal Systems in the World Today392 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited

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  • 2003A multinational test of determinants of corporate disclosure313 cited
  • Cited by

    • 2022A Study of the Accounting System and Standards in Bulgaria32 cited
    • 2017Can agents sensitive to cultural, organizational and environmental issues avoid herding?24 cited
    • 2019Accounting quality and stock price informativeness: a cross-country study22 cited
    • 2020Financial market consequences of early adoption of international standards on auditing: international evidence17 cited
    • 2022The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets17 cited
    • 2022Does the appointment of the three musketeers reduce IPO underpricing? global evidence16 cited