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.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Correspondance analysis; Auditing
• Subjects: C - Mathematical and Quantitative Methods > C8 - Data Collection and Data Estimation Methodology ; Computer Programs; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing

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