Investor Protection and Corporate Performance: Comparing Auditing Issues across countries

D'Agosto, Elena (2007): Investor Protection and Corporate Performance: Comparing Auditing Issues across countries.

Abstract

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Keywords: Investor Protection, Auditing, Corporate Performance JEL : G3; M42.
• Subjects: G - Financial Economics > G3 - Corporate Finance and Governance; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing

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