The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities*

Abstract

Contemporary Accounting ResearchVolume 28, Issue 2 p. 487-516 The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities* JERE R. FRANCIS, JERE R. FRANCIS University of Missouri–ColumbiaSearch for more papers by this authorINDER K. KHURANA, INDER K. KHURANA University of Missouri–ColumbiaSearch for more papers by this authorXIUMIN MARTIN, XIUMIN MARTIN Washington University in St. LouisSearch for more papers by this authorRAYNOLDE PEREIRA, RAYNOLDE PEREIRA University of Missouri–ColumbiaSearch for more papers by this author JERE R. FRANCIS, JERE R. FRANCIS University of Missouri–ColumbiaSearch for more papers by this authorINDER K. KHURANA, INDER K. KHURANA University of Missouri–ColumbiaSearch for more papers by this authorXIUMIN MARTIN, XIUMIN MARTIN Washington University in St. LouisSearch for more papers by this authorRAYNOLDE PEREIRA, RAYNOLDE PEREIRA University of Missouri–ColumbiaSearch for more papers by this author First published: 25 November 2010 https://doi.org/10.1111/j.1911-3846.2010.01053.xCitations: 58 † Accepted by Gordon Richardson. An earlier version of this paper was presented at the 2008 CAR Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank the editors, Michel Magnan and Gordon Richardson; the referees; Dan Simunic, discussant on the paper at the 2008 CAR Conference; and CAR Conference participants for their many helpful comments. We also appreciate comments on earlier versions of the paper by Charles Chen, Claus Holm, Ole-Kristian Hope, Mingyi Hung, and Marlene Willekens; participants at the 2006 European Accounting Association Congress, 2006 mid-year meeting of the Auditing Section of the American Accounting Association, and 2005 European Audit Research Network Symposium; and workshop participants at Hong Kong Polytechnic University, Lehigh University, University of Melbourne, and Université Paris Dauphine. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume28, Issue2Summer 2011 (June)Pages 487-516 RelatedInformation