...Ole-Kristian Hope; Cyndia Wang; Yaqian Wu; Min Zhang ABSTRACT Many countries have converged their domestic auditing standards with International Standards on Auditing (ISA). This study provides global empirical evidence on first-order determinants of audit quality by examining whether...

...Pingyang Gao; Gaoqing Zhang ABSTRACT We propose a model to study how auditing standards affect audit quality. We posit that both auditors' incentives and expertise are relevant for audit effectiveness. Auditing standards are useful in mitigating the auditors' possible misalignment of interest...