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~person:"Böcking, Hans-Joachim"
~person:"Velte, Patrick"
~subject:"Audit regulation"
~subject:"Interne Revision"
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Böcking, Hans-Joachim
Velte, Patrick
Eulerich, Marc
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ECONIS (ZBW)
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1
Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit Regulation
Velte, Patrick
-
2017
The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased...
Persistent link: https://www.econbiz.de/10012972512
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2
The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick
;
Freidank, Carl-Christian
- In:
European journal of law and economics
40
(
2015
)
2
,
pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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3
Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation
Velte, Patrick
;
Eulerich, Marc
- In:
Corporate ownership & control : international …
11
(
2013/14
)
4
,
pp. 96-106
Persistent link: https://www.econbiz.de/10011338953
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4
Regulierung der Abschlussprüfung : eine Analyse der aktuellen Entwicklungen in Theorie und Praxis
Böcking, Hans-Joachim
;
Gros, Marius
;
Worret, Daniel
- In:
Jahrbuch für Controlling und Rechnungswesen
29
(
2013
),
pp. 449-476
Persistent link: https://www.econbiz.de/10009714450
Saved in:
5
Opinion Shopping
Velte, Patrick
- In:
Die Betriebswirtschaft : DBW
70
(
2010
)
5
,
pp. 463-468
Persistent link: https://www.econbiz.de/10008661879
Saved in:
6
Audit und enforcement : Entwciklungen und Probleme
Böcking, Hans-Joachim
- In:
Schmalenbachs Zeitschrift für betriebswirtschaftliche …
55
(
2003
)
7
,
pp. 683-706
Persistent link: https://www.econbiz.de/10001815747
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