# Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?

> Research article (International Journal of Auditing, 2016) · cited 64× · AI/ML

**Wikidata**: [openalex:W2561189205](https://www.wikidata.org/wiki/openalex:W2561189205)  
**Source**: https://4ort.xyz/entity/adoption-of-international-standards-on-auditing-isa-do-institutional-factors-matter