Auditors' Governance Functions and Legal Environments: An International Investigation*
2007; Wiley; Volume: 24; Issue: 1 Linguagem: Inglês
10.1506/x478-1075-4pw5-1501
ISSN1911-3846
Autores Tópico(s)Corporate Finance and Governance
ResumoContemporary Accounting ResearchVolume 24, Issue 1 p. 13-46 Auditors' Governance Functions and Legal Environments: An International Investigation* Jong-Hag Choi, Jong-Hag Choi Seoul National UniversitySearch for more papers by this authorT. J. Wong, T. J. Wong Chinese University of Hong KongSearch for more papers by this author Jong-Hag Choi, Jong-Hag Choi Seoul National UniversitySearch for more papers by this authorT. J. Wong, T. J. Wong Chinese University of Hong KongSearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/X478-1075-4PW5-1501Citations: 361 * Accepted by Gord Richardson. We acknowledge the financial support of the Research Grants Council of the Hong Kong SAR government (CUHK6145/02H). We appreciate helpful comments from two anonymous reviewers, Gil S. Bae, Gary Biddle, Mingyi Hung, Jere Francis, Clive Lennox, Suil Pae, Gordon Richardson (editor), Richard Riley, Christine Tan, and other workshop participants at Hong Kong University of Science and Technology, Seoul National University, the 2002 Korean Accounting Association Annual Conference, the 2002 Accounting Association of Australia and New Zealand Annual Conference, the 2003 American Accounting Association Annual Conference, and the Auditing Section Conference. This paper was previously titled “Audit markets and legal environments: An international investigation.” AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Ali, A., and L. S. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 38 (1): 1–21. Arthur Andersen, Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick and Price Waterhouse. 1992. 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