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| Author: | Plaats, E. Van der |
| Title: | Regulating auditor independence |
| Journal: | European Accounting Review
2000 : VOL. 9:4, p. 625-638 |
| Index terms: | Auditors European Commission Regulations |
| Language: | eng |
| Abstract: | The article considers, from the perspective of the European Commission, what is the role of the regulator in seeking to intervene in the provision of statutory audit services. The role of the auditor is considered both from the perspective of the capital market and in an agency context, and the article assesses how this interacts with the regulator. |
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