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Keywords: auditing standards
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Journal Articles
Journal of International Accounting Research (2023) 22 (2): 83–102.
Published: 01 July 2023
..., USA; Mohan Song, Beijing Longrising Asset Management Co., Ltd., Beijing, China. Editor’s note: Accepted by Linda A. Myers, under the Senior Editorship of Steve Lin. 26 02 2021 14 02 2023 08 03 2023 2023 key audit matters auditing standards audit fees audit...
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 221–234.
Published: 01 September 2015
...Dan A. Simunic; Minlei Ye; Ping Zhang ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We...
