Koch, Christopher; Weber, Martin; Wüstemann, Jens - Sonderforschungsbereich 504 "Rationalitätskonzepte, …; … - 2007
The Sarbanes-Oxley Act of 2002 has transformed the institutional environment in the US by making the audit committee responsible for the appointment, compensation and oversight of the auditor. We examine whether this institutional change successfully resolves the alleged problem of an...