Trust in the independence of auditors is essential for the functioning of markets. If auditors are not independent or not believed to be independent, transaction costs will rise. In November 2011, the European Commission proposed radical reforms for statutory audits in Europe, fueling heated...

Trust in the independence of auditors is essential for the functioning of markets. If auditors are not independent or not believed to be independent, transaction costs will rise. In our view, structural weaknesses currently impair auditor independence. We therefore put forward several reform...

Consumers long for a green transition and want more durable products, less consumption or waste. However, the current legal framework, in particular the Sale of Goods Directive does not reflect this desire for sustainable consumption.This Response aims at providing answers to the European...

This study was tasked to investigate the level of consumer awareness of their warranty rights, to what extent consumers exercise these rights, as well as their experiences when using them, as implemented in their countries. The study focuses in particular on Article 3 and 5 of the Consumer Sales...

Online hotel reservation systems are increasing in importance and greatly facilitate cross-border consumer activity. The Internet has enabled hotels to contract directly with a huge number of potential customers. It has also revitalised the role of agents and lead to a new type of agent, the web...

This study developed a methodology to assess revealed personal consumer detriment that robustly measures and quantifies the incidence and magnitude of detriment at EU and national level, taking into account both pre- and post-redress financial detriment and non-financial detriment such as time...