Dakhlia, Sami; Diallo, Boubacar; Saadullah, Shahriar M.; … - In: Advances in accounting behavioral research 26 (2023), pp. 291-324
National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external credit, and institutional quality. Audits, however, also have a psychological cost, whose intensity is genetically and...