There is a constant questioning about the interest of introducing the joint audit. Very recently, the European Commission has raised this topic in its Green Paper, arguing that it may be a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by...

This paper studies the claimed costs and benefits of joint audit that has recently been suggested by the European Commission (EC 2011) as a way to increase the market efficiency. This initiative has raised a vivid debate between the Big and the 2nd Tier audit firms. While both claim acting on...

The purpose of the book is to put these new techniques at the disposal of researchers coming from different horizons, to assess the state of the art, to identify the capability of these new algorithms, to evidence the contribution of these methods to Economics and Management Sciences. It is a...

This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of ownership concentration and poor investor protection, controlling shareholders can easily expropriate minority...