23 research outputs found
The apparatus function of quantitative differential thermal analysis, including heat convection and radiation
Biochemical characterisation of Pythium spp. involved in cavity spot of carrots in France
International audienc
Biochemical characterisation of Pythium spp. involved in cavity spot of carrots in France
Quantum-chemical investigation of factors determining the intensity of ch vibration bands in the ir spectra of substituted methanes
Biotic and abiotic factors associated with citrus progressive decline in Fars Province, Iran
Phytophthora and Pythium Associated with Feeder Root Rot of Citrus in the Transvaal Province of South Africa
Reform of the audit process and the role of shareholder voice: transatlantic perspectives
In this article, the authors fill a gap in the legal literature surrounding post-Enron corporate governance reform by focusing on the need for enhanced shareholder voice in the auditing process. The authors expand on Anand's analysis in âShareholder Isolation and the Regulation of Auditorsâ with transatlantic perspectives on reform of the audit process. Specifically, they examine the role of the auditor, shareholder powerlessness and the post-Enron reform process in Canada and the UK, contrasting the reform movement in these countries with that in the US. Finally, the authors examine the developing auditor governance regime in the EU.In their analysis, the authors reach several important conclusions: the auditor-shareholder relationship and the duties of auditors to shareholders need to be clearly defined; shareholder isolation from the audit process severely endangers investor confidence; the independence of audit committees and auditors is not enough to protect shareholders; and, most importantly, shareholder voice should be recognised as an essential tool for promoting not only auditor independence, but also, ultimately, investor confidence. In short, the authors conclude that shareholder voice must be a part of the post-Enron reform of the audit process