Arbeitspapier

Auditors and Corporate Governance: Evidence from the Public Sector

zu Verbundenen Objekten

Corporate auditors review and evaluate financial statements. To enhance independence the selection process and mandatory auditor rotation requirements have been debated intensively. The available empirical evidence is not conclusive and suffers from serious endogeneity problems. We propose learning from the public sector in which auditors play a similar role and present empirical evidence on the impact of auditor term length and rotation requirements on government performance at the US State level. We find evidence indicating that relatively short as well as extended auditor terms have a negative, and rotation requirements have a positive effect on state credit ratings.

Sprache
Englisch

Erschienen in
Series: CREMA Working Paper ; No. 2008-05

Klassifikation
Wirtschaft
Corporate Finance and Governance: General
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
Auditing
Thema
corporate governance
auditor
mandatory auditor rotation
public auditor

Ereignis
Geistige Schöpfung
(wer)
Schelker, Mark
Ereignis
Veröffentlichung
(wer)
Center for Research in Economics, Management and the Arts (CREMA)
(wo)
Basel
(wann)
2008

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Schelker, Mark
  • Center for Research in Economics, Management and the Arts (CREMA)

Entstanden

  • 2008

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