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

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Author

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

Summary, in English

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.

Publishing year

2011

Language

English

Pages

431-457

Publication/Series

European Accounting Review

Volume

20

Issue

3

Document type

Journal article

Publisher

Taylor & Francis

Topic

  • Business Administration

Status

Published

ISBN/ISSN/Other

  • ISSN: 0963-8180