Audit quality in ASEAN

International Journal of Accounting

Volumn 35, Issue 1, 2000, Pages 121-149

  Favere Marchesi, Michael ^a,b  

^a SIMON FRASER UNIVERSITY   (Canada)

^b SIMON FRASER UNIVERSITY   (Canada)

Author keywords

ASEAN; Audit quality; International auditing standards; Statutory auditors

Indexed keywords

EID: 0346451962     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(99)00049-7     Document Type: Article

References (4)

1. Buijink, Willem, Steven Maijoor, Roger Meuwissem, and Arjen van Witteloostujin. 1996. "The Role, Position and Liability of the Statutory Auditor within the European Union." Final Report Commissioned by DG XV of the European Commission. Maastricht, The Netherlands: Maastricht Accounting and Auditing Research Center, University of Maastricht.
2. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1999. "Fraudulent Financial Reporting: 1987-1997, an Analysis of US Public Companies."
3. DeAngelo, Linda. 1981a. "Auditor Independence, 'Low Balling,' and Disclosure Regulation." Journal of Accounting and Economics, 2: 113-128.
4. DeAngelo, Linda. 1981b. "Auditor Size and Audit Quality." Journal of Accounting and Economics, 3: 183-200.