https://www.socictopen.socict.org/files/original/611ea409029cbdc96a783bfffa9f7f72.pdf 7b5cd96d395a8785fcab653c5fbaab61 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study Creator An entity primarily responsible for making the resource Pran Krishansing Boolaky, Chandrasekhar Krishnamurti, Ariful Hoque Description An account of the resource Our study addresses the research gap regarding the absence of an empirical cross-country study on thedeterminants of the strength of auditing and reporting standards (SARS). Using data on 133 countries atvarious stages of development, we examine the role of environmental factors that influence a country’sstrength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure,financial market development and higher education and training jointly influence a country’s strength ofauditing and reporting standards. We obtain qualitatively similar subsample results when we partitioncountries on the basis of economic development. Date A point or period of time associated with an event in the lifecycle of the resource 2013 Subject The topic of the resource auditing, reporting standards, development, global Identifier An unambiguous reference to the resource within a given context DOI: http://dx.doi.org/10.14453/aabfj.v7i4.3 Source A related resource from which the described resource is derived Australasian Accounting, Business and Finance Journal Publisher An entity responsible for making the resource available University of Wollongong Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Business Language A language of the resource EN