Investor Protection and Corporate Performance: Comparing Auditing Issues across countries

Elena D'Agosto

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Keywords: Investor Protection, Auditing, Corporate Performance JEL : G3; M42. (search for similar items in EconPapers)
JEL-codes: G3 M42 (search for similar items in EconPapers)
Date: 2007-05
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/50990/1/MPRA_paper_50990.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:50990

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().