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Private interests and the EU-US dispute on audit regulation : the role of the European accounting profession
Eberle, Dagmar; Lauter, Dorothee - In: Review of international political economy : RIPE 18 (2011) 4, pp. 436-459
Persistent link: https://www.econbiz.de/10009380735
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This is not America : the impact of the new EU audit regulation in Slovenia
Duhovnik, Metka - In: Economic and business review : EBR 18 (2016) 2, pp. 227-246
Persistent link: https://www.econbiz.de/10011609430
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Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit Regulation
Velte, Patrick - 2017
regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency … ambivalent results, so that the economic need for the audit market regulation in Europe is controversial …
Persistent link: https://www.econbiz.de/10012972512
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Audit in Europe : a comparison of access requirements into the audit profession across the European Union
Jahn, Philipp; Loy, Thomas - In: Accounting in Europe 20 (2023) 2, pp. 244-271
access requirements are defined by EU regulation. Our results show considerable remaining differences between the member …
Persistent link: https://www.econbiz.de/10014320096
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Economic integration in NAFTA and the EU : deficient institutionality
Appendini, Kirsten A. de (ed.); Bislev, Sven (contributor) - 1999 - 1. publ.
Persistent link: https://www.econbiz.de/10000674607
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The political economy of telecommunications regulation
Edwards, Geoff Andrew - 2004
Persistent link: https://www.econbiz.de/10003555519
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Neue Anforderungen an die Unabhängigkeit des Abschlussprüfers : SEC-Verordnung im Vergleich mit den Empfehlungen der EU-Kommission und den Plänen der Bundesregierung
Schmidt, Stefan - In: Betriebs-Berater : BB 58 (2003) 15, pp. 779-786
Persistent link: https://www.econbiz.de/10001747015
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United States and European Union auditor independence regulation : implications for regulators and auditing practice
Pott, Christiane - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003270783
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United States and European Union Auditor Independence Regulation : Implications for Regulators and Auditing Practice
Pott, Christiane (contributor) - 2006
in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA … safeguarding effects of a regulation, depending on the precision of its wording. Findings of her second experiment show that …Auditor Independence Risk -- Prior Research on Auditor Independence -- Auditor Independence Regulation -- Task …
Persistent link: https://www.econbiz.de/10013520837