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Harmonization of the structure of audit firms: incorporation in the UK and Germany

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  • Lisa Evans
  • Christopher Nobes

Abstract

The Eighth EU Council Directive addresses the harmonization of the conditions for the approval of auditors. This paper deals specifically with the approval of incorporated audit firms, which is regulated by Article 2 of the Directive, and with the extent to which the Eighth Directive has improved de jure harmonization of the rules for incorporated audit firms between UK and German law. The development of Article 2 from the proposal to the final version of the Directive is studied, as is the implementation of Article 2 into UK and German law and the reasoning behind the choices made by both Member States in this process. Although considerable changes were made to the laws of both countries, little greater de jure harmony was achieved.

Suggested Citation

  • Lisa Evans & Christopher Nobes, 1998. "Harmonization of the structure of audit firms: incorporation in the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 125-148.
    • Handle: RePEc:taf:euract:v:7:y:1998:i:1:p:125-148
    DOI: 10.1080/096381898336619
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    References listed on IDEAS

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    1. Holger Vieten, 1995. "Auditing in Britain and Germany compared: professions, knowledge and the state," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 485-514.
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    Cited by:

    1. Doru Plesea & Adina Liana Camarda, 2009. "USA between the Greatest Economic Crisis and Current Economic Crisis," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 129-138, September.
    2. C. Richard Baker, 2012. "L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens," Post-Print hal-00690939, HAL.

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