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

Elena D'Agosto

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Correspondance analysis; Auditing (search for similar items in EconPapers)
JEL-codes: C8 M42 (search for similar items in EconPapers)
Date: 2007-05
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:50989

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