Business, Management and Accounting
8 years ago

Regulation of Auditing Creates Adverse Incentives and Global Governance Implications.

Journal of Corporate Law Studies
Auditing as a Public Good and the Regulation of Auditing
Jim Stewart

Paper Summary

Related papers

Business, Management and Accounting
8 years ago

Auditor independence at risk: New audits found to reduce going concern opinions

Earnings Management
3 views
Theme background image
Computer Science
a year ago

Auditor Independence and Professionalism Restore Public Trust in Financial Reporting

Blockchain Education
Leadership Influence
Consumer Behavior
2 views
Theme background image
Social Sciences
8 years ago

Audit Committees Protect Companies from Switching Auditors After Going Concern Warnings

Leadership Influence
Corporate Governance
Production Management
2 views

The article discusses how auditing regulations impact corporate governance, focusing on auditor independence. Auditing is like a public good, but clients pay for it, leading to challenges in achieving complete independence. The structure of audit firms and US regulations affect auditor independence globally, influencing corporate governance.