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2015•Journal of International Accounting ResearchRequires access

Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards

Dan A. Simunic, Minlei Ye, Ping Zhang

Open publisher page 21 citations

Abstract

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 then discuss the implications for the adoption of international auditing standards.

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What this paper is about

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 then discuss the implications for the adoption of international auditing standards.

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OpenAlex reports 21 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

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 then discuss the implications for the adoption of international auditing standards.

Key concepts: Audit, Generally Accepted Auditing Standards, Accounting, Business, Quality (philosophy), Quality audit, Function (biology), Operational auditing

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