IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Evolutie van de onafhankelijkheidsregels van de commissaris

  • L. Swolfs
  • D. Szafran
Registered author(s):

    The European Commission has approved on 16 May 2002 its recommendation on statutory auditor’s independence in the EU. The Commission has adopted a conceptual approach, by identifying threats on independence and by stating safeguards. The Fédération des Experts-comptables Européens had already adopted this approach in 1998. The International Federation of Accountants has updated the section on independence of its Code of Ethics in 2001. The US Securities and Exchange Commission has adopted in the beginning of 2003 new independence rules of the external auditors, under the Sarbanes-Oxley Act. In this context, this study focuses on the implementation mechanism, at national level, of the European principles on independence, through the example of the Belgian law on corporate governance of 2 August 2002 and of the decrees of 4 April 2003.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.econ.kuleuven.be/tem/jaargangen/2001-2010/2003/TEM2003-2/05_Swolfs.pdf
    Download Restriction: no

    Article provided by Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen in its journal Review of Business and Economics.

    Volume (Year): XLVIII (2003)
    Issue (Month): 2 ()
    Pages: 279-294

    as
    in new window

    Handle: RePEc:ete:revbec:20030205
    Contact details of provider: Postal: Naamsestraat 69, 3000 Leuven
    Web page: http://www.econ.kuleuven.be

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ete:revbec:20030205. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hilde Roos)

    The email address of this maintainer does not seem to be valid anymore. Please ask Hilde Roos to update the entry or send us the correct address

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.