Arbeitspapier
Auditors and Corporate Governance: Evidence from the Public Sector
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CREMA Working Paper ; No. 2008-05
- Classification
-
Wirtschaft
Corporate Finance and Governance: General
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
Auditing
- Subject
-
corporate governance
auditor
mandatory auditor rotation
public auditor
- Event
-
Geistige Schöpfung
- (who)
-
Schelker, Mark
- Event
-
Veröffentlichung
- (who)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2008
- Handle
- Last update
- 10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Schelker, Mark
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2008
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