Munich Personal RePEc Archive

Auditing Issues across Countries: an Explorative Approach to the Regulation Framework

D'Agosto, Elena (2007): Auditing Issues across Countries: an Explorative Approach to the Regulation Framework.

[img]
Preview
PDF
MPRA_paper_50989.pdf

Download (394kB) | Preview

Abstract

This paper presents findings from a study of the auditing characteristics in some countries. Auditing rule differentiation among countries was investigated through an empirical analysis based on a multivariate methodological approach. Differences were found in terms of regulation guarantees and the prevention of agency problems.

UB_LMU-Logo
MPRA is a RePEc service hosted by
the Munich University Library in Germany.