Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises

We study the effects of voluntarily contracting an external audit in a sample of small andmedium-sized enterprises in the four largest Latin American countries: Argentina, Brazil,Colombia, and Mexico. The evidence shows that, for companies exempt from mandatoryauditing, audited financial statements...

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Autores principales: Briozzo, Anahí Eugenia, Albanese, Diana
Lenguaje:Inglés
Publicado: Elsevier 2020
Materias:
Voluntary audit
Financiing
Trade credit
Investment decisions
Latin America
Acceso en línea:http://repositoriodigital.uns.edu.ar/handle/123456789/5245
Aporte de:
Repositorio Institucional Universidad Nacional del Sur (UNS) de Universidad Nacional del Sur
id I20-R126123456789-5245
record_format dspace
institution Universidad Nacional del Sur
institution_str I-20
repository_str R-126
collection Repositorio Institucional Universidad Nacional del Sur (UNS)
language Inglés
orig_language_str_mv eng
topic Voluntary audit
Financiing
Trade credit
Investment decisions
Latin America
spellingShingle Voluntary audit
Financiing
Trade credit
Investment decisions
Latin America
Briozzo, Anahí Eugenia
Albanese, Diana
Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
topic_facet Voluntary audit
Financiing
Trade credit
Investment decisions
Latin America
description We study the effects of voluntarily contracting an external audit in a sample of small andmedium-sized enterprises in the four largest Latin American countries: Argentina, Brazil,Colombia, and Mexico. The evidence shows that, for companies exempt from mandatoryauditing, audited financial statements positively affect the access to bank financing, fixedassets investment, and the percentage of working capital financed with suppliers. Theresults contribute to an active policy debate on the role of the voluntary audit regime forsmall and medium enterprises.
author Briozzo, Anahí Eugenia
Albanese, Diana
author_facet Briozzo, Anahí Eugenia
Albanese, Diana
author_sort Briozzo, Anahí Eugenia
title Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
title_short Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
title_full Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
title_fullStr Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
title_full_unstemmed Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
title_sort voluntary audit, investment, and financing decisions in latinamerican small and medium enterprises
publisher Elsevier
publishDate 2020
url http://repositoriodigital.uns.edu.ar/handle/123456789/5245
work_keys_str_mv AT briozzoanahieugenia voluntaryauditinvestmentandfinancingdecisionsinlatinamericansmallandmediumenterprises
AT albanesediana voluntaryauditinvestmentandfinancingdecisionsinlatinamericansmallandmediumenterprises
bdutipo_str Repositorios
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