Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?

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 corporate governance. A sample of 98 European financial entities listed on the stock markets of 15 countries...

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Bibliographic Details

Published in:	Journal of accounting, auditing & finance Vol. 37; no. 3; pp. 654 - 677
Main Authors:	Cimini, Riccardo, Mechelli, Alessandro, Sforza, Vincenzo
Format:	Journal Article
Language:	English
Published:	Los Angeles, CA SAGE Publications 01.07.2022 Warren Gorham Lamont
Subjects:	Accountant independence Auditors Corporate governance Investments Europe value relevance corporate governance European Union investor protection auditor independence financial entities
ISSN:	0148-558X, 2160-4061
Online Access:	Get full text
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