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The regulation of statutory auditing: an institutional theory approach

Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Managerial Auditing Journal 29 (2014) 5, pp. 371-394

the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and … structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and …Purpose – This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of …

Persistent link: https://www.econbiz.de/10014930168

The regulation of statutory auditing: an institutional theory approach

Baker, C. Richard; Bédard, Jean; Hauret, Christian Prat dit - In: Managerial Auditing Journal 29 (2014), pp. 371-394

the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and … structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and …Purpose –This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of …

Persistent link: https://www.econbiz.de/10010795398

Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say

Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90

Persistent link: https://www.econbiz.de/10011944073

Professional scepticism in two economies with cultural differences and the public interest : evidence from China and the United States

Law, Philip; Yuen, Desmond - In: Applied economics 48 (2016) 1/3, pp. 89-106

Persistent link: https://www.econbiz.de/10011412597

Does PCAOB inspection access improve audit quality? : an examination of foreign firms listed in the United States

Lamoreaux, Phillip T. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 313-337

Persistent link: https://www.econbiz.de/10011498032

Indirect compellence and institutional change : U.S. extraterritorial law enforcement and the erosion of Swiss banking secrecy

Überbacher, Florian; Scherer, Andreas Georg - In: Administrative science quarterly : ASQ 65 (2020) 3, pp. 565-605

Persistent link: https://www.econbiz.de/10012309400

A country-of-origin perspective on climate change actions : evidence from France, Morocco, and the United States

Schill, Marie; Godefroit-Winkel, Delphine; Hughes, Mine … - In: Journal of international marketing 29 (2021) 1, pp. 23-38

Persistent link: https://www.econbiz.de/10012484448

At the boundaries of institutional theorizing : individual entrepreneurship in episodes of regulatory change

Löhlein, Lukas; Müßig, Anke - In: Accounting, organizations and society : an … 83 (2020), pp. 1-21

Persistent link: https://www.econbiz.de/10012249100

Insights into neo-institutional theory in accounting and auditing regulation research

Haapamäki, Elina - In: Managerial auditing journal 37 (2022) 3, pp. 336-357

Persistent link: https://www.econbiz.de/10013165101

Audit quality and regulation

Knechel, W. Robert - In: International journal of auditing : IJA 20 (2016) 3, pp. 215-223

Persistent link: https://www.econbiz.de/10011618185