Title: Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
Abstract: There is a constant questioning about the interest of introducing the joint audit. Very recently, the European Commission has raised this topic in its Green Paper, arguing that it may be a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the audit offer. However, the joint audit also faces strong resistance, consisting mainly in arguing an unbearable additional cost.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
Indexed In: ['crossref']
Access and Citation
Cited By Count: 18
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