Perfeziona i miei risultati

Document type

Institution

Collection spécifique

Lingua

Autore

Parola chiave

Université de Fribourg

The influence of auditor term length and term limits on US state general obligation bond ratings

Schelker, Mark

In: Public Choice, 2012, vol. 150, p. 27-49

Improving transparency and enabling the principal to hold its agents accountable is a major issue in any principal agent relationship. This paper focuses on the role of public auditors in this task and presents evidence on the impact of auditor term length and term limits on government performance measured by state credit ratings at the US State level. I find no clear evidence for the...