This paper presents the results of a comparative study on auditor responsibility within two members of the European Union: Germany and the Netherlands. Auditor responsibility is an important factor in establishing audit quality. The quality of service within the auditing profession is maintained...

In this paper we discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While...

This paper examines the emergence of audit firms in Germany through an analysis of contemporary sources. Special attention is paid to the range of services offered, their legal forms and ownership structure. In Germany, the demand for external audits developed because the corporate supervisory...

Purpose This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on...

Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework of institutional theory, the authors...

Enforcement der Wirtschaftsprüfer <p> - Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen -