In 2014 the European Union reformed the regulatory framework of statutory audits in Directive 2014/56/EC and Regulation (EU) Nr. 537/2014. Part of the...
We exploit the UK Bribery Act 2010 to test whether the pricing of audit services changes with the risk of the client-firm engaging in bribery. Adopting a...
This Article analyzes market reaction to the introduction into Italian legislation of a statutory system of (IPO) prospectus civil liability enacted...
This paper examines the UK's system for public oversight of financial and corporate governance disclosures by issuers and of auditors, taking account...