We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal stock returns variance and the abnormal trading volume) to earnings announcements. For our sample composed of more...

1. In the name of trust : some thoughts about trust, audit quality and audit regulation in Europe / Aasmund Eififsen and Marleen Willekens -- 2. Audit regulation in Belgium : overregulation in a limited capital market oriented country? / Ann Vanstraelen and Marleen Willekens -- 3. An account of...