کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5075291 | 1477155 | 2017 | 30 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
External monitoring of private firms: A cross-country empirical analysis
ترجمه فارسی عنوان
نظارت خارجی شرکت های خصوصی: تجزیه و تحلیل تجربی بین کشورها
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
چکیده انگلیسی
There is limited research which focuses on the use of external monitoring by private companies, domestic or international. We use World Bank data to explore the factors that are associated with the probability of using external monitoring by private firms in emerging and developing countries. In this research, the service of external auditors is considered as a proxy for external monitoring. We tested our results both on the full sample (114 countries) and on 5 different income clusters based on World Bank economic development categorization. From our results, we conclude that there is not a single set of “universal” factors associated with firms' decision to engage external auditors. We observe that factors associated with external auditors, a proxy for monitoring, differ across the various categories of economic development. As a policy implication, there is a need for a voluntary adoption of a uniform set of standards for external monitoring and auditing in this area.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Global Finance Journal - Volume 32, February 2017, Pages 113-127
Journal: Global Finance Journal - Volume 32, February 2017, Pages 113-127
نویسندگان
Ehsan Nikbakht, Sayan Sarkar, Andrew C. Spieler,