Accepted by Gordon Richardson. An earlier version of this paper was presented at the 2008 CAR Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank the editors, Michel Magnan and Gordon Richardson; the referees; Dan Simunic, discussant on the paper at the 2008 CAR Conference; and CAR Conference participants for their many helpful comments. We also appreciate comments on earlier versions of the paper by Charles Chen, Claus Holm, Ole-Kristian Hope, Mingyi Hung, and Marlene Willekens; participants at the 2006 European Accounting Association Congress, 2006 mid-year meeting of the Auditing Section of the American Accounting Association, and 2005 European Audit Research Network Symposium; and workshop participants at Hong Kong Polytechnic University, Lehigh University, University of Melbourne, and Université Paris Dauphine.
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The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities†
Article first published online: 28 JAN 2011
DOI: 10.1111/j.1911-3846.2010.01053.x
© 2011 The Canadian Academic Accounting Association
Additional Information
How to Cite
FRANCIS, J. R., KHURANA, I. K., MARTIN, X. and PEREIRA, R. (2011), The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities. Contemporary Accounting Research, 28: 487–516. doi: 10.1111/j.1911-3846.2010.01053.x
- †
Publication History
- Issue published online: 20 JUN 2011
- Article first published online: 28 JAN 2011
- Accepted manuscript online: 25 NOV 2010 03:24PM EST
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