Audit
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Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform
Auditors play a major role in corporate governance and capital markets by creating trust on public investors and reducing the risk of fin
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Why Do Auditors Fail? What Might Work? What Won't?
Accounting scandals have sprung up everywhere over the last two years: the U.S., Europe, South Africa -- and, most of all, the U.K.
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Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
Financial reports are important tools used by investors to evaluate company performance and future prospects.
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Standing Voting Instructions: Empowering the Excluded Retail Investor
Despite the increasing importance of shareholder voting, regulators have paid little attention to the rights of retail investors who own
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Prospectus Liability and the Role of Gatekeepers as Informational Intermediaries: An Empirical Analysis of the Impact of the Statutory Provisions on Italian IPOs
This Article analyzes market reaction to the introduction into Italian legislation of a statutory system of (IPO) prospectus civil liabil
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