Antecedents of Auditing and Reporting Standards’ Strength in Emerging Countries: The Role of Secrecy Culture

Özet

Auditing and reporting standards are indispensable for ensuring transparency, accountability, and comparability in financial markets. They enhance trust among stakeholders, reduce information asymmetry, and support economic integration. This study examines the moderating role of secrecy culture in the relationship between institutional, governance, and economic factors and the Strength of Auditing and Reporting Standards in emerging markets, using Gray's (1988) Secrecy Theory. Countries are grouped by secrecy levels (low, medium, high) to explore cultural, institutional, and governance…

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