Determinants of the strength of accounting and reporting standards: A cross-country study

Article

Boolaky, Pran Kishansing, Krishnamurti, Chandrasekhar and Hoque, Ariful. 2013. "Determinants of the strength of accounting and reporting standards: A cross-country study." Australasian Accounting Business and Finance Journal. 7 (4), pp. 17-36. https://doi.org/10.14453/aabfj.v7i4.3
Article Title

Determinants of the strength of accounting and reporting standards: A cross-country study

ERA Journal ID40372
Article CategoryArticle
AuthorsBoolaky, Pran Kishansing (Author), Krishnamurti, Chandrasekhar (Author) and Hoque, Ariful (Author)
Journal TitleAustralasian Accounting Business and Finance Journal
Journal Citation7 (4), pp. 17-36
Number of Pages20
Year2013
PublisherUniversity of Wollongong
Place of PublicationWollongong
ISSN1834-2000
1834-2019
Digital Object Identifier (DOI)https://doi.org/10.14453/aabfj.v7i4.3
Web Address (URL)http://ro.uow.edu.au/aabfj/vol7/iss4/3/
Abstract

Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS). Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country’s strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country’s strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition countries on the basis of economic development.

Keywordsauditing and reporting standards, development
ANZSRC Field of Research 2020350101. Accounting theory and standards
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsGriffith University
School of Commerce
Murdoch University
Institution of OriginUniversity of Southern Queensland
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Krishnamurti, Chandrasekhar and Vishwanath, S. R.. 2008. "Real options analysis in mergers and acquisitions." Krishnamurti, Chandrasekhar and Vishwanath, S. R. (ed.) Mergers, acquisitions and corporate restructuring. New Delhi, India. SAGE Publications Ltd. pp. 115-145
Value drivers and target valuation
Vishwanath, S. R. and Krishnamurti, Chandrasekhar. 2008. "Value drivers and target valuation." Krishnamurti, Chandrasekhar and Vishwanath, S. R. (ed.) Mergers, acquisitions and corporate restructuring. New Delhi, India. SAGE Publications Ltd. pp. 56-90
Overview of corporate restructuring
Krishnamurti, Chandrasekhar. 2009. "Overview of corporate restructuring." Krishnamurti, Chandrasekhar and Vishwanath, S. R. (ed.) Advanced corporate finance. New Delhi, india. Prentice Hall.
Financing a firm's growth
Krishnamurti, Chandrasekhar. 2009. "Financing a firm's growth." Krishnamurti, Chandrasekhar and Vishwanath, S. R. (ed.) Advanced corporate finance. New Delhi, India. Prentice Hall.
Dividend reductions and signaling in an imputation environment
Balachandran, Balasingham, Krishnamurti, Chandrasekhar, Theobald, Michael and Vidanapathirana, Berty. 2009. "Dividend reductions and signaling in an imputation environment ." Benson, Karen (ed.) AsianFA 2009: Asian Finance Association International Conference. Brisbane, Australia 30 Jun - 03 Jul 2009 Brisbane, Australia.
Foreign institutional investors and security returns: evidence from Indian stock exchanges
Ananthanarayanan, Sandhya, Krishnamurti, Chandrasekhar and Sen, Nilanjan. 2009. "Foreign institutional investors and security returns: evidence from Indian stock exchanges ." 7th INFINITI Conference on International Finance 2009 - Credit Markets, Credit Institutions and Macroeconomic Volatility. Dublin, Ireland 08 - 09 Jun 2009 Dublin, Ireland.
When the going gets tough: board capital and survival of new economy IPO firms
Chancharat, Nongnit, Krishnamurti, Chandrasekhar and Tian, Gary. 2009. "When the going gets tough: board capital and survival of new economy IPO firms." Benson, Karen and Ding, David K. (ed.) Asian FA 2009: New Knowledge...for Finance. Brisbane, Australia 30 Jun - 03 Jul 2009 Brisbane, Australia.
Determinants of accounting standards in the Southern African Development Community (SADC)
Boolaky, Pran Krishansing. 2003. "Determinants of accounting standards in the Southern African Development Community (SADC)." 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) . London, United Kingdom Sep 2003 London, United Kingdom.
Corporate governance in the financial services sector of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2007. "Corporate governance in the financial services sector of small island economies: a case study of Mauritius." Corporate Ownership and Control. 4 (3), pp. 266-278.
When is two really company?: the effects of competition and regulation on corporate governance
Udayasankar, Krishna, Das, Shobha S. and Krishnamurti, Chandrasekhar. 2008. "When is two really company?: the effects of competition and regulation on corporate governance." 12th New Zealand Finance Colloquium. Palmerston North, New Zealand 14 - 15 Feb 2008 Palmerston North, New Zealand.
Lockup expiration, insider selling and bid-ask spreads
Krishnamurti, Chandrasekhar and Thong, Tiong Yang. 2008. "Lockup expiration, insider selling and bid-ask spreads." International Review of Economics and Finance. 17 (2), pp. 230-244. https://doi.org/10.1016/j.iref.2007.06.005
Calibration of biokinetic model for acetate biodegradation using combined respirometric and titrimetric measurements
Hoque, M. A., Aravinthan, V. and Pradhan, N. M.. 2010. "Calibration of biokinetic model for acetate biodegradation using combined respirometric and titrimetric measurements." Bioresource Technology. 101 (5), pp. 1426-1434. https://doi.org/10.1016/j.biortech.2009.07.012
Order aggressiveness of institutional and individual investors
Duong, Huu Nhan, Kalev, Petko and Krishnamurti, Chandrasekhar. 2009. "Order aggressiveness of institutional and individual investors." Pacific-Basin Finance Journal. 17 (5), pp. 533-546. https://doi.org/10.1016/j.pacfin.2009.05.001
The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners
Boolaky, Pran Krishansing. 2003. "The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners ." ICFAI Journal of Accounting Research. 2 (4), pp. 83-93.
Lifting the veil of GDP and re-defining the concept of development in the context of accounting
Boolaky, Pran Krishansing. 2004. "Lifting the veil of GDP and re-defining the concept of development in the context of accounting." IUP Journal of Applied Economics. 3 (6), pp. 60-75.
A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS
Boolaky, Pran and Jallow, Kumba. 2008. "A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS." Journal of Applied Accounting Research. 9 (2), pp. 126-144. https://doi.org/10.1108/09675420810900793
Corporate governance and cost of equity: do financial development and legal origin matter?
Tourani-Rad, Alireza, Gupta, Kartick and Krishnamurti, Chandrasekar. 2010. "Corporate governance and cost of equity: do financial development and legal origin matter?" IGIDR 2010: 1st Emerging Markets Finance Conference. Bombay, India 15 - 16 Dec 2010 Mumbai, India.
Can we decode the messages of activated sludge through the respirograms?
Hoque, Muhammad A., Aravinthan, Vasantha and Pradhan, Nishant M.. 2009. "Can we decode the messages of activated sludge through the respirograms?" Water, Air and Soil Pollution: an international journal of environmental pollution. 9 (5/6), pp. 449-459. https://doi.org/10.1007/s11267-009-9238-6
Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards
Boolaky, Pran Krishansing. 2006. "Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards ." Journal of Applied Accounting Research. 8 (2), pp. 110-146.
The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
Boolaky, Pran Krishansing. 2004. "The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius." International Journal of Accounting, Auditing and Performance Evaluation. 1 (3), pp. 342 -362. https://doi.org/10.1504/IJAAPE.2004.005925
Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2009. "Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius." International Journal of Accounting and Finance. 1 (3), pp. 276-301. https://doi.org/10.1504/IJAF.2009.026624
Modeling volatility in foreign currency option pricing
Hoque, Ariful, Chan, Felix and Manzur, Meher. 2009. "Modeling volatility in foreign currency option pricing." Multinational Finance Journal. 13 (1/2), pp. 181-200.
Efficiency of the foreign currency options market
Hoque, Ariful, Chan, Felix and Manzur, Meher. 2008. "Efficiency of the foreign currency options market." Global Finance Journal. 19 (2), pp. 157-170. https://doi.org/10.1016/j.gfj.2008.02.002
Assessment on activated sludge models for acetate biodegradation under aerobic conditions
Hoque, M. A., Aravinthan, V. and Pradhan, N. M.. 2009. "Assessment on activated sludge models for acetate biodegradation under aerobic conditions." Water Science and Technology. 60 (4), pp. 983-994. https://doi.org/10.2166/wst.2009.446
Evaluation of simultaneous storage and growth model to explain aerobic biodegradation of acetate
Hoque, M. A., Aravinthan, V. and Pradhan, N. M.. 2008. "Evaluation of simultaneous storage and growth model to explain aerobic biodegradation of acetate." ISBT 2008: 1st International Society of BioTechnology Conference. Gangtok, India 28 - 30 Dec 2008 Indore, India.
Respirometric and titrimetric techniques for monitoring aerobic biodegradation of surfactant
Hoque, M. A., Aravinthan, V. and Porter, M.. 2008. "Respirometric and titrimetric techniques for monitoring aerobic biodegradation of surfactant." ISBT 2008: 1st International Society of BioTechnology Conference. Gangtok, India 28 - 30 Dec 2008 Indore, India.