United States and European Union auditor independence regulation : implications for regulators and auditing practice

著者

    • Strohm, Christiane
    • Watrin, Christoph

書誌事項

United States and European Union auditor independence regulation : implications for regulators and auditing practice

Christiane Strohm ; with a foreword by Christoph Watrin

（Gabler Edition Wissenschaft, . Forschungsreihe Rechnungslegung und Steuern）

Deutscher Universitäts-Verlag, 2006

1. Aufl

タイトル別名

US and EU auditor independence regulation

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注記

"Dissertation Universität Münster, 2005"--T.p. verso

Bibliography: p. 215-235

内容説明・目次

内容説明

Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.

目次

Auditor Independence Risk Prior Research on Auditor Independence Auditor Independence Regulation Task Complexity and Hypotheses Development Empirical Studies on Auditor Independence Regulation Consequences from the Empirical Findings for the European Capital Market

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