Lesage, Cédric; Ratzinger, Sabine; Kettunen, Jaana - HAL - 2012
European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent … effect of a new regulation (here: joint audit) is an evidence of a group rather than a public-interest concern, we test both … cost and quality arguments. We perform our main analysis on Denmark (2002-2010), which gave up the mandatory joint audit in …