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Table of contents
1 Introduction
1.1 Background
1.2 Problem Discussion
1.3 Research Questions
1.4 Purpose
2 Review of Literature
2.1 History of the Audit Profession
2.2 The Concept of Auditing
2.3 The Auditor’s Role
2.4 Independence
2.5 Possible Threats against Auditor Independence
2.5.1 The Swedish “Analysmodellen”
2.5.2 Non-Audit Services
2.5.3 Mandatory Rotation
2.6 Green Paper
2.6.1 1996 Green Paper
2.6.2 2010 Green Paper
2.7 Rules and Regulations
2.7.1 Directive on Statutory Audit
2.8 Recent Proposal on Reform of the Audit Market
2.8.1 Mandatory Rotation of Audit Firms:
2.8.2 Prohibition of Non-Audit Services:
2.9 Importance of Shareholders
2.9.1 Agency Theory
2.9.2 Legitimacy Theory
2.9.3 Shareholders the Primary Stakeholder
3 Method
3.1 Choice of Subject
3.2 Research Design
3.2.1 Research Approach
3.2.2 Descripto-Explanatory Research
3.3 Data Collection
3.3.1 Qualitative Study
3.3.2 Secondary Data
3.3.3 Selection of Questions
3.3.4 Selection of Replies
3.4 Quality Assessment
3.4.1 Reliability
3.4.2 Validity
3.4.3 Generalization
4 Empirical Findings
4.1 Alliance Trust Plc.
4.2 Association of British Insurers
4.3 Association of Pension Funds Management Companies
4.4 AVIVA
4.5 BlackRock Inc.
4.6 CFA Institute
4.7 Dutch Shareholders Association (VEB)
4.8 Eumedion
4.9 Hermes Equity Ownership Services
4.10 International Corporate Governance Network
4.11 Investment Management Association
4.12 Irish Funds Industry Association
4.13 Local Authority Pension Fund Forum
4.14 Proxinvest & ECGS
4.15 Railpen Investments
4.16 Standard Life Investments
4.17 Swedish Shareholders’ Association
4.18 The British Venture Capital Association
4.19 The California Public Employees’ Retirement Systems
4.20 Commission’s Proposal on Reform of the Audit Market
4.20.1 Appointment and Remuneration
4.20.2 Mandatory Rotation of Audit Firms
4.20.3 Prohibition of Non-Audit Services
5 Analysis
5.1 Analysis of Question 16 and 17
5.2 Analysis of Question 18
5.3 Analysis of Question 19
5.4 Final Discussion
6 Conclusion
6.1 Further Research
Bibliography