English
 
User Manual Privacy Policy Disclaimer Contact us
  Advanced SearchBrowse

Item

ITEM ACTIONSEXPORT

Released

Journal Article

Auditor Independence at the Crossroads – Regulation and Incentives

MPS-Authors
/persons/resource/persons51197

Hellgardt,  Alexander
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

/persons/resource/persons50232

Doralt,  Walter
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50243

Fleckner,  Andreas M.
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50264

Hopt,  Klaus J.
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50279

Kumpan,  Christoph
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50334

Steffek,  Felix
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50361

Zimmermann,  Reinhard
MPI for Comparative and International Private Law, Max Planck Society;

Fulltext (public)
There are no public fulltexts stored in PuRe
Supplementary Material (public)
There is no public supplementary material available
Citation

Hellgardt, A., Doralt, W., Fleckner, A. M., Hopt, K. J., Kumpan, C., Steffek, F., et al. (2012). Auditor Independence at the Crossroads – Regulation and Incentives. European Business Organization Law Review, 13(1), 89-101.


Cite as: http://hdl.handle.net/11858/00-001M-0000-000E-7548-0
Abstract
In November 2011 the European Commission has published legislative drafts proposing radical reforms for statutory audits in Europe, fueling 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.