Auditor expertise: Evidence from the public sector

被引：7

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

页码：432 / 435

页数：4

共 17 条

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