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Is more always better? The value relevance of joint audits

Joint audits have been a subject of ongoing debate among practitioners and scholars. Given the inconclusive nature of existing studies on the merits or otherwise of joint audits, of greater concern is whether investors care about joint audits. In this study, we examine the value relevance of joint audits among a sample of non-financial firms in Europe spanning the period 2011 to 2023. The findings show that beyond the traditional metrics of earnings and equity book values, joint audits are value-relevant to investors. Second, the documented value relevance of joint audits is conditional on whether the audited firm is a profit-making or loss-making firm.

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OpenEdition vous propose de citer ce billet de la manière suivante :
Laurent Gallet (27 mars 2025). Is more always better? The value relevance of joint audits. Les moissons d'hypothèses. Consulté le 11 avril 2026 à l’adresse https://doi.org/10.58079/13kwr


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