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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.

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Articles
Copyright
Copyright © T.M.C. Asser Press and the Authors 2012

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