Response to Consultation on EC GREEN PAPER: “Audit Policy: Lessons from the Crisis” by MARC (Maastricht Accounting, Auditing & Information Management Research Center), Maastricht University Dr. Rogier Deumes (Maastricht University/MARC) Prof. Dr. W. Robert Knechel (University of Florida and Maastricht University/MARC) # Prof. Dr. Roger Meuwissen (Maastricht University/MARC) Dr. Caren Schelleman (Maastricht University/MARC) Prof. Dr. Ann Vanstraelen (Maastricht University/MARC) # December 2010 # Corresponding authors: W. Robert Knechel, Director International Center for Research in Accounting and Auditing, Fisher School of Accounting, University of Florida, PO Box 117166, Gainesville, FL 32611, USA. Email: w.knechel@warrington.ufl.edu . Phone: +1-352-273-0215. Ann Vanstraelen, Maastricht University, MARC, P.O. Box 616, 6200 MD Maastricht, The Netherlands. Email: a.vanstraelen@maastrichtuniversity.nl . Phone: +31-(0)43-388-3681.