The first author is from the University of New South Wales and University of Western Australia. The second author is from the University of Western Australia. The third author is from the Business School, University of Western Australia, 35 Stirling Highway, Crawley, Western Australia 6009. The authors thank the UWA Business School for research funds and Jonathon Burrows and Jonathan Wei Peng Seow for research assistance. The authors acknowledge the helpful comments received from the journal Editors Peter Pope, Andrew Stark and Martin Walker and from Yael Almog, Mary Barth, Mike Bradbury, David Cairns, Julie Cotter, Philippe Danjou, Holger Erchinger, Carol Ann Frost, Keith Godfrey, Niclas Hellman, Anja Hjelström, Martin Hoogendorn, H.Y. Izan, Howell Jackson, Sei-Ichi Kaneko, Chris Nobes, Jim Ohlson, Carol Page, Katherine Schipper, Peter Verhoeven, Michael Vorraber, Marvin Wee, Wei Guo Zhang and seminar participants at Cass Business School City University, King's College University of London, Catholic University Leuven, Stanford University, Stockholm School of Economics, University of Sydney, University of Technology Sydney's 2010 Accounting Symposium, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) annual meeting Adelaide 2009, the American Accounting Association (AAA) annual meeting New York 2009, the European Accounting Association (EAA) annual meeting Ljubljana 2012, the South African Academic Accounting Association (SAAAA) annual meeting George 2011 and the IFRS Foundation 2012. (Paper received December, 2013; revised version accepted December, 2013).
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
Version of Record online: 24 FEB 2014
© 2014 John Wiley & Sons Ltd
Journal of Business Finance & Accounting
Volume 41, Issue 1-2, pages 1–52, January/February 2014
How to Cite
Brown, P., Preiato, J. and Tarca, A. (2014), Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. Journal of Business Finance & Accounting, 41: 1–52. doi: 10.1111/jbfa.12066
- Issue online: 24 FEB 2014
- Version of Record online: 24 FEB 2014
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