... 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor behavior compliance cross-national differences fraud risk assessment institutions international auditing national culture religion societal trust Institutions refer to “the rules of the game...

... related to global audit specialists and address differential fee premiums based on country-specific regulatory quality and draw comparisons between global and national industry specialists. May 2016 June 2017 2018 audit fees industry specialization international auditing...

... on the extent of auditor-in-charge involvement. auditor behavior auditor-in-charge involvement cross-national cultural differences international auditing national culture Although audits are conducted by teams, the auditor-in-charge ¹ performs a pivotal role in the audit process...