Accepted by Raffi Indjejikian. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. The authors greatly appreciate the advice from Kin Lo, Hugh Neary, Sandra Chamberlain, and especially Ralph Winter. An earlier version of the paper benefited from comments by Florin Sabac and Paul Fischer. We also wish to thank Paul Newman, Bill Kinney, Volker Laux, Gordon Richardson, Ping Zhang, Gilles Hilary, Jeroen Suijs, Robert Knechel, Pierre Liang, Giri Kanagaretnam, Tim Baldenius, Steven Salterio, Raffi Indjejikian, Judson Caskey, two anonymous referees, seminar participants at the University of British Columbia, the University of Toronto, the University of Texas at Austin, HEC Paris, Tilburg University, the University of Arizona, the City University of Hong Kong, and the University of Technology–Sydney, as well as conference participants at the Auditing Midyear Meeting 2010, EAA conference 2010, CAAA conference 2010, the JCAE Doctoral Symposium held at Seoul National University 2010, and the CAR conference 2011. We also gratefully acknowledge the financial support of the Social Sciences and Humanities Research Council of Canada, the KPMG Research Bureau in Financial Reporting at the Sauder School of Business, UBC, and the start-up research fund, University of Toronto. This paper is based on Professor Ye's Ph.D. thesis at the University of British Columbia.
The Economics of Setting Auditing Standards†
Article first published online: 16 APR 2013
Contemporary Accounting Research
Volume 30, Issue 3, pages 1191–1215, Fall 2013 (September)
How to Cite
Ye, M. and Simunic, D. A. (2013), The Economics of Setting Auditing Standards. Contemporary Accounting Research, 30: 1191–1215. doi: 10.1111/j.1911-3846.2012.01191.x
- Issue published online: 16 SEP 2013
- Article first published online: 16 APR 2013
- Accepted manuscript online: 6 AUG 2012 11:02AM EST
- Social Sciences and Humanities Research Council
- KPMG Research Bureau in Financial
- University of Toronto
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