Auditor expertise: Evidence from the public sector

被引：6
|
作者：
Schelker, Mark [1 ,2 ]
机构：
[1] Univ St Gallen, Dept Econ, CH-9000 St Gallen, Switzerland
[2] Univ St Gallen, Swiss Inst Int Econ & Appl Econ Res SIAW, CH-9000 St Gallen, Switzerland
来源：
ECONOMICS LETTERS | 2012年 / 116卷 / 03期
关键词：
Public auditor; Auditor expertise; Auditor competence; EMPIRICAL-EVIDENCE; CORRUPTION; DEBT; US;
D O I：
10.1016/j.econlet.2012.04.051
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper is the first attempt to study the relationship between public auditor expertise and fiscal performance. I find that states requiring the auditor to hold a professional degree feature significantly higher credit ratings and lower expenditures and debt. (C) 2012 Elsevier B.V. All rights reserved.
引用
收藏
页码：432 / 435
页数：4
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