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Regulation of the Statutory Auditor in the European Union: A Comparative Survey of the United Kingdom, France and Germany

Author

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  • Quick, Reiner
  • Baker, R.
  • Mikol, A.

Abstract

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Suggested Citation

  • Quick, Reiner & Baker, R. & Mikol, A., 2001. "Regulation of the Statutory Auditor in the European Union: A Comparative Survey of the United Kingdom, France and Germany," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 67744, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    • Handle: RePEc:dar:wpaper:67744
    Note: for complete metadata visit http://tubiblio.ulb.tu-darmstadt.de/67744/
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    Cited by:

    1. Joseph Weber & Michael Willenborg & Jieying Zhang, 2008. "Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 941-972, September.
    2. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.
    3. Larsson, Bengt, 2005. "Auditor regulation and economic crime policy in Sweden, 1965-2000," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 127-144, February.
    4. Löhlein, Lukas, 2017. "Measuring the independence of audit oversight entities: a comparative empirical analysis," LSE Research Online Documents on Economics 65370, London School of Economics and Political Science, LSE Library.
    5. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
    6. Robert Rieg, 2019. "Selbstständigkeit von Bilanzbuchhaltern und Controllern: Eine empirische Untersuchung zu Einkommen und Determinanten," ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 67(1), pages 35-66.
    7. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    8. John Preiato & Philip Brown & Ann Tarca, 2015. "A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 1-50, January.
    9. Chung, Janne & Farrar, Jonathan & Puri, Poonam & Thorne, Linda, 2010. "Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 66-78.
    10. Isabelle Fabioux, 2021. "Dynamique au sein de la sphère normative de l’audit en France (2001-2020)," Post-Print hal-03361493, HAL.
    11. Metka Duhovnik, 2011. "Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 129-140.
    12. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
    13. Gabriele Jahn & Matthias Schramm & Achim Spiller, 2005. "The Reliability of Certification: Quality Labels as a Consumer Policy Tool," Journal of Consumer Policy, Springer, vol. 28(1), pages 53-73, December.
    14. Jamel Azibi & Hubert Tondeur & Hamza Azibi, 2017. "The Impact of the H3C on Auditor Independence in French Context," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(2), pages 105-115, June.
    15. Cédric Lesage & Sabine Ratzinger & Jaana Kettunen, 2012. "Struggle over joint audit: on behalf of public interest?," Post-Print hal-00935004, HAL.
    16. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
    17. Hok-Ko Pong & Chun-Cheong Fong, 2023. "The Associations of Spirituality, Adversity Quotient and Ethical Decision Making of Accounting Managers in the Contexts of Financial Management and Corporate Social Responsibility," Sustainability, MDPI, vol. 15(19), pages 1-21, September.
    18. Vlad‐Andrei Porumb & Abe De Jong & Carel Huijgen & Teye Marra & Jan Van Dalen, 2021. "The Effect of Auditor Style on Reporting Quality: Evidence from Germany," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 1-26, March.
    19. Manel Jmal Derbel & Mohamed Ali Boujelbene, 2015. "La Conformite Comptabilite-Fiscalite Et La Gestion Des Resultats : Cas Des Entreprises Tunisiennes," Post-Print hal-01188533, HAL.

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