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The role of auditors in the context of Nigerian environment
Osemeke, Nobert; Osemeke, Louis - In: International journal of disclosure and governance 14 (2017) 4, pp. 299-317
Persistent link: https://www.econbiz.de/10012014874
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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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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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Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit Regulation
Velte, Patrick - 2017
regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency … ambivalent results, so that the economic need for the audit market regulation in Europe is controversial …
Persistent link: https://www.econbiz.de/10012972512
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Investors' perceptions of non-audit services and their type in Germany : the financial crisis as a turning point
Eilifsen, Aasmund; Quick, Reiner; Schmidt, Florian; … - 2017
Persistent link: https://www.econbiz.de/10011975784
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Audit in Europe : a comparison of access requirements into the audit profession across the European Union
Jahn, Philipp; Loy, Thomas - In: Accounting in Europe 20 (2023) 2, pp. 244-271
access requirements are defined by EU regulation. Our results show considerable remaining differences between the member …
Persistent link: https://www.econbiz.de/10014320096
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PCAOB audit regulation a decade after SOX : where it stands and what the future holds
Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 775-798
Persistent link: https://www.econbiz.de/10010244058
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Auditor commitment and turnover intentions following negative inspection findings : the effects of regulator enforcement style and firm response
Martinow, Kristian; Moroney, Robyn A.; Harding, Noel - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 143-165
Persistent link: https://www.econbiz.de/10012405710
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Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?
Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365
Persistent link: https://www.econbiz.de/10011691159
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Lobbying and audit regulation in the EU
Gros, Marius; Worret, Daniel - In: Accounting in Europe 13 (2016) 3, pp. 381-403
Persistent link: https://www.econbiz.de/10012154581