Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?
Year of publication: |
2022
|
---|---|
Authors: | Cimini, Riccardo ; Mechelli, Alessandro ; Sforza, Vincenzo |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 3, p. 654-677
|
Subject: | auditor independence | corporate governance | European Union | financial entities | investor protection | value relevance | Corporate Governance | Corporate governance | Anlegerschutz | Investor protection | EU-Staaten | EU countries | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation | Internes Kontrollsystem | Internal control | Bank | Unternehmenswert | Firm value |
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