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Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?
Journal of Accounting, Auditing & Finance Pub Date : 2020-07-02 , DOI: 10.1177/0148558x20934247
Riccardo Cimini 1 , Alessandro Mechelli 1 , Vincenzo Sforza 1
Affiliation  

Our study explores the effects of statutory auditor’s independence on value relevance, measuring the different impact against the quality of country-level investor’s protection and firm-level corpo...

中文翻译:

欧洲银行业的审计师独立性和价值相关性:投资者保护环境和公司治理是否重要?

我们的研究探讨了法定审计师的独立性对价值相关性的影响,衡量了对国家级投资者保护质量和公司级公司质量的不同影响。
更新日期:2020-07-02
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