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STUDY OF EXPLANATORY FACTORS OF AUDIT QUALITY ASSURANCE: COMPARISON OF CANADA, FRANCE, JAPAN AND DENMARK CASES
Download This ArticleAbstract
The objective of this paper is on the one hand, to examine the differences of legal audit of four countries especially Canada, France, Japan and Denmark pertaining to four different judicial systems. In addition, to wonder about the factors which can influence audit quality assurance, particularly, those relating to judicial system of country, growth opportunities and ownership structure. The empirical results show, initially, that specificities of judicial system are positively associated with audit quality assurance appreciated by the size of audit firms. Then, growth opportunities influences partially the size of audit firms. Lastly, ownership structure does not seem to have a significant impact on the search for a high audit quality.
Keywords: Audit Quality, Judicial Systems, Growth Opportunities, Ownership Structure
How to cite this paper: Mardessi, S. M. (2008). Study of explanatory factors of audit quality assurance: comparison of Canada, France, Japan and Denmark cases. Corporate Ownership & Control, 5(3-1), 164-175. https://doi.org/10.22495/cocv5i3c1p1