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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

Reform der Abschlussprüfung : Konsequenzen für den deutschen Wirtschaftsprüfer

Velte, Patrick; Weber, Stefan C.; Stiglbauer, Markus - 2014 - 2., vollständig überarb. Aufl.

Persistent link: https://www.econbiz.de/10010365281

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

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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Velte, Patrick - In: Die Betriebswirtschaft : DBW 70 (2010) 5, pp. 463-468

Persistent link: https://www.econbiz.de/10008661879