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How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?

Fiolleau, Krista J.; Hoang, Kris; Jamal, Karim; Sunder, … - 2013

We conducted a field study of the process by which a company and prospective auditors court each other and enter an engagement. The Request-for-Proposal (RFP) process we observed had been triggered by an audit partner rotation and governed by recent legislation empowering the audit committee to...

Persistent link: https://www.econbiz.de/10014039901

Auditing, trust and governance : regulation in Europe

Quick, Reiner (ed.); Turley, Stuart (ed.); … - European Auditing Research Network - 2008

Persistent link: https://www.econbiz.de/10013488401

Auditing, trust, and governance : developing regulation in Europe

Quick, Reiner (contributor); Turley, Stuart (contributor); … - 2007

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 accountants : audit regulation and the audit profession in …

Persistent link: https://www.econbiz.de/10014499691

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

Saei, Mohammad Javad; Hesarzadeh, Reza; Makarem, Naser; … - In: Spanish journal of finance & accounting : the official … 52 (2023) 4, pp. 593-621

Persistent link: https://www.econbiz.de/10014415954

Governance prescriptions under trial : on the interplay between the logics of resistance and compliance in audit committees

Tremblay, Marie-Soleil; Gendron, Yves - In: Critical perspectives on accounting : an international … 22 (2011) 3, pp. 259-272

Persistent link: https://www.econbiz.de/10008991945

The more, the better? : a case history of audit committee regulations

Mo, Songtao; Shi, Yifan; Wang, Yajing - In: Journal of business case studies 9 (2013) 2, pp. 105-109

Persistent link: https://www.econbiz.de/10009732885

Certification of Audit Committee Effectiveness : Evidence from a One-Time Regulatory Event in China

Chang, Hsihui - 2017

The China Securities Regulatory Commission (CSRC) launched the Campaign for Strengthening Corporate Governance of Public Companies in 2007. As part of this pilot program, public firms were required to report to CSRC whether their boards had established audit committees and whether these audit...

Persistent link: https://www.econbiz.de/10012962975

Whistleblowing regulations and the role of audit committees : insight from interviews

Khemakhem, Hanen; Fontaine, Richard; Smaili, Nadia; … - In: Journal of management & governance 27 (2023) 1, pp. 131-151

Persistent link: https://www.econbiz.de/10014259012

Audit Committees of Public Interest Entities in Europe

Van der Elst, Christoph - 2014

In 2014 the European Union reformed the regulatory framework of statutory audits in Directive 2014/56/EC and Regulation …

Persistent link: https://www.econbiz.de/10013043133

The Role of Audit Committees in Managing Relationships with External Auditors after SOX : Evidence from the US

Hoitash, Rani; Hoitash, Udi - 2012

Recent US reforms aimed at strengthening audit committees and their structure assign independent audit committees the responsibility to appoint, dismiss, and compensate auditors. We examine the association between audit committee characteristics and auditors' compensation and dismissals...

Persistent link: https://www.econbiz.de/10014212300