Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
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Deficits <strong>in</strong> Theory 1<br />
• Empirical <strong>research</strong> <strong>in</strong> audit<strong>in</strong>g has many<br />
objections:<br />
– What is <strong>the</strong> governance structure <strong>in</strong> audit<br />
firms? What is <strong>the</strong> role of committees?<br />
– How competitive is <strong>the</strong> audit market?<br />
– What signals quality to whom: client, <strong>in</strong>vestor,<br />
regulatory body?<br />
– What are <strong>the</strong> <strong>in</strong>stitutional devices to support<br />
auditor <strong>in</strong>dependence? Public commission /<br />
peer review?<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 16
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