Elmghaamez, Ibrahim Khalifa; Gerged, Ali Meftah; Ntim, … - In: Managerial Auditing Journal 35 (2020) 6, pp. 819-858
Purpose: This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective. Design/methodology/approach: Using panel data from 110 countries in a period...