Regulating auditor independence

Erik Van Der Plaats

European Accounting Review, 2000, vol. 9, issue 4, 625-638

Abstract: The article considers, from the perspective of the European Commission, what is the role of the regulator in seeking to intervene in the provision of statutory audit services. The role of the auditor is considered both from the perspective of the capital market and in an agency context, and the article assesses how this interacts with the regulator. It then goes on to examine a number of theoretically possible options for regulating audit independence and audit quality. It ends by presenting current Commission activity in this area.

Date: 2000
References: Add references at CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638180020024061 (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:taf:euract:v:9:y:2000:i:4:p:625-638

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638180020024061

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().