The idea behind the establishment of European Works Councils (EWCs) is that these are bodies which should be informed and consulted on company decisions and actions. However, this flow of information is often disrupted by confidentiality constraints imposed by management. Three central research...

The idea behind the establishment of European Works Councils (EWCs) is that these are bodies which should be informed and consulted on company decisions and actions. However, this flow of information is often disrupted by confidentiality constraints imposed by management. Three central research...

This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes of the auditors' report. We base our findings on a survey with 302...