This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is … derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on … corporate values in the market. The findingsshow that auditing rules positivly affect company performance. This link is then …

This paper presents findings from a study of the auditing characteristics in some countries. Auditing rule …

A robust prediction from the tax evasion literature is that optimal auditing induces a regressive bias in e¤ective tax …

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC …). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step …-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing …

The paper investigates investment decisions by using a new source of data, that is the OBI annual survey on firms. The … main focus of our analysis mainly is the influence of credit market conditions on investment decisions and we find that the … main obstacle to the investment is the level of guarantees that bank demand to grant loans. This element was a constant …

banks that are franchises of the ECB, (2) the secundary savings and loans banks, and (3) the tertiary investment banks. The …

This paper investigates empirically the relationship between savings and investment in Indonesia, Philippines and … and investment in these three Asian countries. …