Corporate gatekeeper liability in Turkey: auditors' case

Fikret Çankaya, Halil Ibrahim Bulut and Hüseyin Örs

International Journal of Critical Accounting, 2014, vol. 6, issue 2, 124-146

Abstract: It is clear from the literature that corporate gatekeepers such as auditors, investment bankers, credit-rating agencies, securities analysts and attorneys play a critical role in corporate governance. A steady stream of significant reforms with respect to the capital markets, including corporate gatekeepers, have been enacted to make the Turkish system compatible with the EU regime over the last years as part of the partnership agreement between Turkey and EU. This paper analyses the effectiveness of the corporate gatekeeper liability with respect to auditors in Turkey. In addition to the recommendations presented, a key contribution this paper makes is a detailed synthesis of a large amount of academic literature related to gatekeeper regimes.

Keywords: corporate gatekeepers; gatekeeper liability; auditing; Turkey; corporate governance; auditors. (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=63364 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:6:y:2014:i:2:p:124-146

Access Statistics for this article

More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().