My question is about the adoption of international standards on auditing (ISAs) and its impact on audit quality/audit profession in only one country.
How can I measure the impact of ISAs on audit quality by using a quantitive approach such as regression/ model?
Most studies included that by using a qualitative approach or survey. I hope that I can find someone who can answer my question or advise me on some papers which can help me to decide how the methodology will come.
Thank you so much,
David Eugene Booth
See the similar work on things like FASB standards in the US. You should be able to find tons of examples in the US accounting literature. Best, D. Booth
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