Auditor Independence at the Crossroads – Regulation and Incentives

Hellgardt, Alexander; Doralt, Walter; Fleckner, Andreas M.; Hopt, Klaus J.; Kumpan, Christoph; Steffek, Felix; Zimmermann, Reinhard; Augenhofer , Susanne

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Auditor Independence at the Crossroads – Regulation and Incentives

MPS-Authors

/persons/resource/persons51197

Hellgardt, Alexander
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

/persons/resource/persons50232

Doralt, Walter
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50243

Fleckner, Andreas M.
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50264

Hopt, Klaus J.
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50279

Kumpan, Christoph
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50334

Steffek, Felix
MPI for Comparative and International Private Law, Max Planck Society;

/persons/resource/persons50361

Zimmermann, Reinhard
MPI for Comparative and International Private Law, Max Planck Society;

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http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1983204
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Citation

Hellgardt, A., Doralt, W., Fleckner, A. M., Hopt, K. J., Kumpan, C., Steffek, F., et al. (2012). Auditor Independence at the Crossroads – Regulation and Incentives. European Business Organization Law Review, 13(1), 89-101.

Cite as: https://hdl.handle.net/11858/00-001M-0000-000E-7548-0

Abstract

In November 2011 the European Commission has published legislative drafts proposing radical reforms for statutory audits in Europe, fueling heated political and academic debates. This paper presents cornerstones for a new regulatory framework of auditing and thereby contributes to the ongoing debate on the role of auditors and their independence.