Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit

被引：52

作者：

Hodgdon, Christopher ^{[1
]}

Tondkar, Rasoul H. ^{[2
]}

Adhikari, Ajay ^{[3
]}

Harless, David W. ^{[2
]}

机构：

[1] Univ Vermont, Burlington, VT 05405 USA

[2] Virginia Commonwealth Univ, Richmond, VA 23284 USA

[3] Amer Univ, Washington, DC 20016 USA

来源：

INTERNATIONAL JOURNAL OF ACCOUNTING | 2009年 / 44卷 / 01期

关键词：

International Financial Reporting Standards; IFRS compliance; Auditor choice; IASB; Voluntary disclosure;

D O I：

10.1016/j.intacc.2008.12.003

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine the impact of auditor choice on IFRS compliance under the assumption of strict exogeneity of auditor choice. Our results reveal that compliance is positively related to auditor choice after controlling for firm size, profitability, leverage, degree of international diversification, and whether a firm has a U.S. listing or was audited according to International Standards of Auditing. We also find that auditor choice is positively related to firm compliance when controlling for unmeasured, firm-specific effects. The results of our study reinforce the importance of developing institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with IFRS. (C) 2008 University of Illinois. All rights reserved.

引用

页码：33 / 55

页数：23

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