The audit expectation gap and strengthened independence standards in the European Union : measuring the effects of the new EU Directive
Begoña García-Hernández and Antonio Duréndez, Alfonso A. Rojo-Ramírez
| Year of publication: |
2022
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|---|---|
| Authors: | García-Hernández, Begoña ; Duréndez, Antonio ; Rojo-Ramírez, Alfonso A. |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 46.2022, 3, p. 264-286
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| Subject: | audit expectation gap | Auditing | auditing in Europe | auditor independence | auditor prohibitions | Wirtschaftsprüfung | Financial audit | EU-Staaten | EU countries | Jahresabschlussprüfung | Financial statement audit | Abschlussprüferrecht | Audit regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/01559982.2021.1954359 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013410689