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Auditor Independence, Current and Future NAS Fees and Audit Quality : Were European Regulators Right?
Castillo-Merino, David - 2019
European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and … regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality …
Persistent link: https://www.econbiz.de/10012893941
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Diversification by the Audit Office in the US and Its Impact on Audit Quality
Asthana, Sharad - 2014
In the past six years, the average number of industries (2-digit SIC) serviced by audit offices in the United States has grown by 20% and the number of industries where the office has specialization has fallen by 40% (Data Source: Audit Analytics). This suggests a trend away from specialization...
Persistent link: https://www.econbiz.de/10013065316
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External Auditing and Quality
Kesimli, Iffet - 2019
Introduction -- External Audit from Quality Perspective -- External Audit in USA, European Union and Turkey -- External …
Persistent link: https://www.econbiz.de/10012395860
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External auditing and quality
Kesimli, Iffet - 2019
Persistent link: https://www.econbiz.de/10011925198
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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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Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel - 2014
Persistent link: https://www.econbiz.de/10010519331
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Earnings management and audit quality in Europe : evdidence from the private client segment market
Van Tendeloo, Brenda (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003094105
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An experimental analysis of the effects of non-audit services on auditor independence in appearance in the European Union : evidence from Germany
Quick, Reiner; Warming-Rasmussen, Bent - In: Journal of international financial management and accounting 26 (2015) 2, pp. 150-187
Persistent link: https://www.econbiz.de/10011293511
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Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap On Auditor Independence and Audit Quality
Ratzinger-Sakel, Nicole V.S. - 2015
The European audit reform aims to stabilize financial markets by enhancing trust in the statutory audit. To strengthen auditor independence and to increase audit quality the provision of non-audit services to audit clients is further restricted. The supranational introduction of a blacklist,...
Persistent link: https://www.econbiz.de/10013025566