Hostname: page-component-cd9895bd7-lnqnp Total loading time: 0 Render date: 2024-12-28T19:09:47.790Z Has data issue: false hasContentIssue false
  • English
  • Français

Auditor Independence at the Crossroads – Regulation and Incentives

Published online by Cambridge University Press:  26 March 2012

Get access

Abstract

In November 2011, the European Commission published legislative drafts proposing radical reforms for statutory audits in Europe, fuelling heated political and academic debates. This paper presents cornerstones for a new regulatory framework of auditing and thereby contributes to the ongoing debate on the role of auditors and their independence.

Keywords

auditor independenceauditing and consulting servicesbiaspublicinterest entitiesdisclosureinternal and external auditor rotation
Type
Articles
Information
European Business Organization Law Review (EBOR) , Volume 13 , Issue 1 , March 2012 , pp. 89 - 101
Copyright
Copyright © T.M.C. Asser Press and the Authors 2012

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)