
Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform
Series number :
Keywords
- 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