Dataset for audit dimensions in an emerging market: Developing a panel database of audit effectiveness and efficiency.

ABSTRACT: Audit is an indispensable mechanism for developing and sustaining trust in accounting information and thus in efficient capital markets. In emerging markets, current practices require the auditor to be effective and efficient because users rely heavily and need the timely information certified by auditors. However, these practices do not meet expectations, and more research into the development and strengthening of audit practices is required. Given that audit effectiveness and efficiency are crucial components for most accounting/auditing research models and the lack of readily available data in well-known databases (e.g., DataStream; OSIRIS; Audit Analytics), this dataset consists of longitudinal data for the variables most used in prior research for measuring the effectiveness and effic

SUBMITTER: Baatwah SR 

PROVIDER: S-EPMC8114128 | biostudies-literature | 2021 Jun

REPOSITORIES: biostudies-literature