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Article
Publication date: 1 February 1992

DEREK RIDYARD and JEAN DE BOLLE

The paper sets out the findings of a study by the authors of the EC audit and consultancy sectors, presenting their view that it is auditors' independence rather than…

Abstract

The paper sets out the findings of a study by the authors of the EC audit and consultancy sectors, presenting their view that it is auditors' independence rather than competition which provides those concerned with regulation of the industry with the most urgent public policy issues. The authors consider the approaches adopted by EC Member States to protect auditors' independence, concluding that these approaches have a limited effect. The paper closes by proposing an alternative approach to improving assurances of auditors' independence which would combine independent inspection of audit standards, consumer demand for safeguards and moves by suppliers to anticipate that demand.

Details

Journal of Financial Regulation and Compliance, vol. 1 no. 2
Type: Research Article
ISSN: 1358-1988

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