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Auditor Independence at the Crossroads – Regulation and Incentives

Published online by Cambridge University Press:  26 March 2012

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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

Information

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

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