DUE DILIGENCE IN AUDITING AS A FACTOR ECONOMIC EFFICIENCY IN THE AGRICULTURAL SECTOR
DOI:
https://doi.org/10.5281/zenodo.18767009Ключевые слова:
Due diligence, Economic efficiency, Agricultural enterprises, Audit quality, Risk management, corporate governance.Аннотация
The pursuit of economic efficiency within the agricultural sector has long been a central tenet of development
economics and corporate strategy. However, the modern agricultural enterprise operates within a uniquely complex
environment characterized by biological uncertainty, volatile commodity markets, and increasingly stringent regulatory
frameworks regarding sustainability and social responsibility. In this article, the role of financial and operational auditing
transcends the traditional boundaries of compliance verification. It emerges as a critical governance mechanism capable
of reducing information asymmetry, mitigating agency costs, and optimizing resource allocation. This article investigates
the structural relationship between due diligence in auditing and the economic efficiency of agricultural entities, positing
that rigorous audit practices function as a significant factor of production that shifts the technological frontier and enhances
Total Factor Productivity (TFP).
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