We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare....

We provide a comparative overview of the process of implementation, harmonization and stabilization of public oversight systems for statutory auditors across the European Union (EU) after Directive 2006/43/EC. We build on institutional change theory to identify potential determinants as to why...

This work focuses on analysing compliance with information transparency requirements of Public Oversight Bodies for Statutory Auditors (POBSA), set out in Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006, on the statutory audit of annual and consolidated...