How we can measure the auditing at macro level or country in a country. Please also provides me some references for theses proxies.
thank you
can refer to some peer reviewed papers
Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
Auditing and reporting in Europe: an analysis using country-level data
thanks a lot Miss Mousumi Bhattacharya
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