1. Introduction to recycling -- 2. The European directive 94/62/EC on packaging and packaging waste -- 3. Packaging waste recycling systems -- 4. The costs and benefits of recycling -- 5. The value-for-money of recycling -- 6. Conclusions.

Prior studies suggest earnings quality increases when audit quality increases. We test whether such a relation is affected by institutional factors, such as the use of International Financial Reporting Standards (IFRS), which is regarded as a superior set of accounting standards. We use and...

We investigate the way auditor characteristics (i.e., reputation and industry specialization) interact on the consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may control for firm-level reporting incentives when gauging...

The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform Bill which became the Companies Act 2006, has removed the previously existing limits on auditor liability and compelled an agreement between the company and the auditor. As well...

The switch to IFRS in Europe opens the opportunities to investigate the relationship between a drastic change in the complexity of financial reporting standards and the audit market dynamics. Following concerns that mandated IFRS may have increased the domination of the global audit firms, we...