Auditor Independence

Auditors' independence has been called into question in the light of their being complicit in some of the corporate misbehaviour exposed in recent years. Here, the author examines the historical role of auditing in corporate governance and the regulatory context. He sets the function within a theoretical framework and then provides empirical analys

Independenta auditorilor a fost pusa sub semnul intrebarii in lumina faptului ca acestia au fost complici la unele dintre comportamentele neadecvate ale corporatiei expuse in ultimii ani. Aici, autorul examineaza rolul istoric al auditului in guvernanta corporativa si contextul de reglementare.