United States and European Union Auditor Independence Regulation

United States and European Union Auditor Independence Regulation
Author :
Publisher : Springer Science & Business Media
Total Pages : 247
Release :
ISBN-10 : 9783835091153
ISBN-13 : 3835091158
Rating : 4/5 (158 Downloads)

Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm

Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.


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