International Standards on Auditing (ISAs) Adoption: An Institutional Perspective
نویسندگان
چکیده
This study seeks to examine the factors that influence adoption of ISAs, intending stimulate establishing a responsible and efficient auditing regime in Libyan practice, shedding light on challenges practices North African region. conducted semi-structured interviews with 43 participants represented 5 key actors from within field Libya, including preparers users annual reports. Regarding ISAs adoption, focused those institutional isomorphism drivers are found produce greater impact experience practice Libya. The identified (a) foreign corporations, such as accountancy firms, (b) economic systems stock market, (c) international financial institutions (IFIs), (d) legal system. research demonstrated these systematically consistently predict level commitment associated harmonisation. Given growing interest harmonising not only by scholars but also policy decision-makers, relevance this cannot be questioned since it addresses significant concerns contributes development an under-researched topic Africa. paper expands literature importance provides fresh insights into politically unstable country. Awareness is raised about most relevant adopting several implications for policymakers regulators pursuing harmonisation standards.
منابع مشابه
Evaluation of the Possible Adoption of International Standards on Auditing ( ISAs ) in the EU Final
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ژورنال
عنوان ژورنال: Administrative Sciences
سال: 2022
ISSN: ['2076-3387']
DOI: https://doi.org/10.3390/admsci12030119