Business, Management and Accounting
8 years ago

Regulatory Reforms Boost Auditor Independence, Ensuring Financial Transparency and Accountability

Contemporary Accounting Research
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
Krista Fiolleau, Kris Hoang, Karim Jamal, Shyam Sunder

Paper Summary

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The article explores how regulatory reforms aimed at improving auditor independence actually work in real-world practice. The researchers conducted interviews and analyzed data to understand the impact of these reforms. They found that while the reforms did enhance auditor independence to some extent, there were still challenges and limitations in fully achieving this goal. The study highlights the complexities involved in ensuring auditors remain independent in their work despite regulatory changes.