Well,
I mean by laws and reglementations which are related to the work of external auditor.
I need some articles which describes or explains the impact between the two concepts.
Thx
كلما كان الالتزام بالقوانين والانظمة والمعايير من قبل المدقق الخارجي والتي تنظم عمله ، يؤدي الى رفع جودة التدقيق الخارجي والعكس صحيح .
There is a relationship between the two. The literature show a positive correlation or relationship. External auditors, operating in countries that have a strong legal system, generate high quality external audit.
You may want to check the following paper out:
The perceived motivations behind the introduction of the law on external audit in Vietnam
PT Nguyen, M Kend - Managerial Auditing Journal, 2017 - emerald.com
Hi,
The following articles provide you with some explanations and sources.
http://dx.doi.org/10.1108/MEDAR-02-2022-1587
http://dx.doi.org/10.1016/j.jclepro.2022.131154
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