volume 35, issue 6, P819-858 2020
DOI: 10.1108/maj-04-2019-2233
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Ibrahim Khalifa Elmghaamez, Ali Meftah Gerged, Collins G. Ntim

Abstract: 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 that spans from 1995 to 2014, this study appli…

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