| Titre : |
The Impact of Audit Quality on Corporate Financial Performance |
| Type de document : |
Mémoire |
| Auteurs : |
Christ Evrad NGOUFO MBO’O, Auteur |
| Année de publication : |
2025 |
| Importance : |
41 p. |
| Note générale : |
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| Langues : |
Anglais (eng) |
| Mots-clés : |
Management
AUDIT FINANCIER ; FINANCE DE MARCHE
|
| Résumé : |
This dissertation investigates the relationship between audit quality and corporate financial performance using panel data from 100 publicly listed firms across 22 European countries covering the period 2014 to 2024. The study examines whether auditor characteristics such as Big Four affiliation, auditor independence, and financial restatements are associated with higher profitability, operational efficiency, and market valuation. Applying multiple regression models, the analysis finds that while audit quality indicators show expected directional links to performance, their statistical impact is modest. By contrast, leverage emerges as a significant
negative determinant of profitability, underscoring the greater influence of internal financial structure over external audit assurance in shaping firm outcomes. These findings suggest that audit quality remains an important governance signal but may have limited direct performance effects in highly regulated markets. The research contributes a nuanced, context-specific view of audit effectiveness and offers practical implications for managers, auditors, and policymakers aiming to enhance transparency, accountability, and investor trust in European capital markets. |
| Programme : |
MSc Finance |
| Permalink : |
https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=619339 |
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The Impact of Audit Quality on Corporate Financial Performance / 2025 
