Regulating non audit services: Towards a principles based approach to regulation
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References listed on IDEAS
- Quick, R. & Warming-Rasmussen, B., 2009. "Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 39453, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Arrunada, Benito, 1999.
"The provision of non-audit services by auditors let the market evolve and decide,"
International Review of Law and Economics,
Elsevier, vol. 19(4), pages 513-531, December.
- Benito Arruñada, 1999. "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra.
More about this item
KeywordsPrinciples based regulation; audit; directives; regulation; market; NAS (non audit services);
- K2 - Law and Economics - - Regulation and Business Law
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G3 - Financial Economics - - Corporate Finance and Governance
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G01 - Financial Economics - - General - - - Financial Crises
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-01-16 (Accounting & Auditing)
- NEP-ALL-2010-01-16 (All new papers)
- NEP-LAW-2010-01-16 (Law & Economics)
- NEP-REG-2010-01-16 (Regulation)
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