Addressing the auditor independence puzzle: Regulatory models and proposal for reform

Addressing the auditor independence puzzle: Regulatory models and proposal for reform

Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate firms’ access to finance by fostering trust among public investors. Ex post, auditors can prevent misbehavior and financial fraud by corporate insiders. In order to fulfill these goals, however, in a...

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Bibliographic Details
Main Authors: GELTER, Martin, GURREA-MARTINEZ, Aurelio
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
Auditing
Accounting
Big 4
Enron
Sarbanes-Oxley
EU audit directive
EU audit regulation
Gatekeepers
Quasi-rents
Auditor rotation
Non-audit services
Majority-of-the-minority approval
Auditor compensation
Transparency reports
Audit firm governance
Accounting Law
Commercial Law
Online Access:https://ink.library.smu.edu.sg/sol_research/3253
https://ink.library.smu.edu.sg/context/sol_research/article/5214/viewcontent/Gelter_and_Gurrea._Auditor_independence_puzzle.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/sol_research/3253
https://ink.library.smu.edu.sg/context/sol_research/article/5214/viewcontent/Gelter_and_Gurrea._Auditor_independence_puzzle.pdf

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