This paper analyses the consequences of the implementation of the EU Eighth Directive on the qualification of statutory auditors in Denmark between 1984 and 2006. Although the Eighth Directive envisaged one group of statutory auditors in each member state, there were two groups of auditors in...

This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such...