Corporate gatekeeper liability in Turkey: auditors' case
by Fikret Çankaya; Halil Ibrahim Bulut; Hüseyin Örs
International Journal of Critical Accounting (IJCA), Vol. 6, No. 2, 2014

Abstract: It is clear from the literature that corporate gatekeepers such as auditors, investment bankers, credit-rating agencies, securities analysts and attorneys play a critical role in corporate governance. A steady stream of significant reforms with respect to the capital markets, including corporate gatekeepers, have been enacted to make the Turkish system compatible with the EU regime over the last years as part of the partnership agreement between Turkey and EU. This paper analyses the effectiveness of the corporate gatekeeper liability with respect to auditors in Turkey. In addition to the recommendations presented, a key contribution this paper makes is a detailed synthesis of a large amount of academic literature related to gatekeeper regimes.

Online publication date: Fri, 25-Jul-2014

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