Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?

Keyphrases

• Institutional Factors 100%
• International Standards on Auditing 100%
• Statistical Analysis 33%
• Democracy 33%
• Foreign Ownership 33%
• Economic Efficiency 33%
• Lenders 33%
• Institutional Perspective 33%
• Political System 33%
• Policy Making 33%
• Significant Predictors 33%
• Foreign Aid 33%
• System Level 33%
• Educational Attainment 33%
• International Federation of Accountants 33%
• Mimetic Pressure 33%
• Coercive Pressure 33%
• Borrower 33%
• Normative Pressure 33%
• Neo-institutional 33%
• Minority Protection 33%
• Minority Interest 33%
• Lead Factor 33%
• Regulatory Enforcement 33%

Social Sciences

• Standards 100%
• Institutional Factors 100%
• Democracy 33%
• Ownership 33%
• Legislation 33%
• Political Systems 33%
• Foreign Aid 33%
• Educational Attainment 33%
• Efficiency 33%

Economics, Econometrics and Finance

• Auditing Standard 100%
• Ownership 33%
• Efficiency 33%
• Accountants 33%
• Foreign Aid 33%