Investor Protection and Corporate Performance: Comparing Auditing Issues across countries

This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on corporate values in the market. The findingsshow that auditing rules positivly affect company performance. This link is then confirmed with several robusteness checks.

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Year of publication:	2007-05
Authors:	D'Agosto, Elena
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Investor Protection \| Auditing \| Corporate Performance

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	G3 - Corporate Finance and Governance ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011107688