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Auditor Independence at the Crossroads – Regulation and Incentives
Published online by Cambridge University Press: 26 March 2012
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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- Copyright © T.M.C. Asser Press and the Authors 2012
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