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

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  • D'Agosto, Elena

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.

Suggested Citation

  • D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:50989
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    File URL: https://mpra.ub.uni-muenchen.de/50989/1/MPRA_paper_50989.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    Correspondance analysis; Auditing;

    JEL classification:

    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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