CORPORATE GOVERNANCE AND STRENGTH OF AUDITING AND REPORTING STANDARDS: A CROSS-COUNTRY SURVEY

Cristina Bota-Avram Bota-Avram (), Adrian Grosanu () and Paula Ramona Rachisan ()
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Cristina Bota-Avram Bota-Avram: Department of Accounting and Audit, Faculty of Economics and Business Administration, Babes-Bolyai University, Romania
Paula Ramona Rachisan: Department of Business, Faculty of Business, Babes-Bolyai University, Romania

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2016

Abstract: The purpose of this cross-country empirical survey is to investigate the relationship between the strength of auditing and reporting standards and some corporate governance characteristics such as efficacy of corporate boards and ethical behaviour of firms. All three variables were captured through the indicators included in the report of World Economic Forum entitled “The Global Competitiveness Report 2012-2013” selected for 144 countries from all over the world. The findings validate the research hypothesis concerning the significant influence of some of the corporate governance dimensions on the strength of auditing and reporting standards, from a cross-country perspective.

Keywords: Auditing standards; reporting standards; corporate governance; efficacy of the corporate boards; ethical behaviour of companies (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2016
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2016.pdf Revised version, 2016 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:bbn:journl:2016_2_2_avram

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