Auditor expertise : Evidence from the public sector
- Schelker, Mark University of Fribourg
-
2012
Published in:
- Economics Letters. - 2012, vol. 116, no. 3, p. 432-435
English
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.
- Faculty
- Faculté des sciences économiques et sociales et du management
- Department
- Département d'économie politique
- Language
-
- English
- Classification
- Economics
- License
- License undefined
- Identifiers
-
- RERO DOC 330474
- DOI 10.1016/j.econlet.2012.04.051
- Persistent URL
- https://folia.unifr.ch/unifr/documents/309386
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