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Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper

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Author Info

  • Christopher Humphrey
  • Asad Kausar
  • Anne Loft
  • Margaret Woods

Abstract

With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the audit market, the dangers of having very few firms with the capacity to audit global transnational corporations, professional judgement, innovative audit practices and, last but not least, social responsibility. This article analyses the principal perspectives and assumptions underpinning the construction of the Green Paper. The aims are threefold: to enhance understanding of the contemporary regulatory mindset of the European Commission, contribute to policy debate and inspire future research.

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File URL: http://hdl.handle.net/10.1080/09638180.2011.597201
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal European Accounting Review.

Volume (Year): 20 (2011)
Issue (Month): 3 (June)
Pages: 431-457

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Handle: RePEc:taf:euract:v:20:y:2011:i:3:p:431-457

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Cited by:
  1. Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.

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