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Understanding external auditing and its regulation in the EU and in Turkey : a way to convergence?

The purpose of this study is to discuss the role of external auditing in corporate governance and in financial markets by exploring audit regulation in the EU and in Turkey. This study contributes to the existing literature by providing a law perspective on audit regulation both in the EU and in Turkey. This study also contributes to the convergence analysis in EU laws on auditing (and between EU and Turkish laws on auditing) through a comparative analysis. This thesis has three main themes. The first theme concerns with the role and function of external auditing. In this respect this thesis identifies the role of auditing in different corporate governance systems and its function in today’s financial markets. The second theme relates to the audit regulation, in particular in the EU. This thesis examines the EU audit reform initiatives with respect to preliminary issues in the audit market. In addition, it critically analyses whether these reform proposals could provide further harmonisation in the EU. The central and the last theme of this thesis is convergence. It submits that integration of financial markets can lead to a convergence of auditing. Turkey, as a candidate country for the EU, seeks to benefit from the integration of financial markets. In the pursuit to be part of the international financial markets and to be a member of the EU, Turkey has reformed its law in line with EU law. This thesis questions however, whether these regulatory attempts have resulted (or can result) in convergence between the EU and Turkish laws.
Date January 2014
CreatorsKandemir, Hatice Kubra
PublisherDurham University
Source SetsEthos UK
Detected LanguageEnglish
TypeElectronic Thesis or Dissertation

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