Auditors' Governance Functions and Legal Environments: An International Investigation

452 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “Prior studies provide evidence that the role of high-quality audits is more salient when ex-ante information asymmetry is higher (Choi and Wong 2007; Guedhami et al. 2009; Guedhami et al. 2014).”
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “Audit quality can vary with institutional and market development factors such as the legal environment and investor protection (Choi and Wong, 2007; Francis et al., 2003; Khurana and Raman, 2004; Francis and Wang, 2008).”
Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective (2020, unknown): “Following Choi and Wong (2007), we use a combined index of 50 percent anti-director rights and 50 percent law enforcement in La Porta et al. (1998) to measure Legal Environments .”
Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises (2017, background): “Second, CSR reporting provides useful information to foreign stakeholders in order to facilitate a less-biased assessment of the firm than stereotyping based on home-country institutional voids (Choi & Wong, 2007; Kolk & Perego, 2010).”