The Importance of Audit Profession Development in Emerging Market Countries

By Paul N. Michas. 2011

115 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/5a58e601f9c96dc9d11a20fc04d251bfe56085a1

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In Accounting

1. Phillip T. Lamoreaux

Citations in the corpus

• Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries (2013, unknown): “Specifically, past research suggests that countries with stronger institutions and greater levels of financial development are also more likely to have a larger percentage of audits by the Big 4 accounting firms (Choi and Wong 2007; Francis and Wang 2008; Michas 2011).”
• Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States (2016, background): “These countrylevel variables are included to control for country size, wealth, economic growth, and other factors that may influence auditor reporting and effort at the country level and, importantly, may correlate with other country-level governance mechanisms (Michas, 2011; Gordon et al., 2012).”