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Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper

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Cited by:

  1. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
  2. Guiral, Andres & Rodgers, Waymond & Ruiz, Emiliano & Gonzalo-Angulo, Jose A., 2015. "Can expertise mitigate auditors’ unintentional biases?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 105-117.
  3. Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung, 2014. "Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 44-57.
  4. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.
  5. Carnegie, Garry D. & O’Connell, Brendan T., 2014. "A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 446-468.
  6. Melinda Timea FULOP, 2013. "“To serve the Public Interest”, the main characteristic of Accounting Profession," The Journal of Accounting and Management, Danubius University of Galati, issue 3, pages 27-37, December.
  7. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  8. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2023. "How the Big Four maintain and defend logic equilibrium at concurrent performances," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  9. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
  10. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  11. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union," Economies, MDPI, vol. 9(2), pages 1-24, May.
  12. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
  13. Florio, Cristina, 2024. "A structured literature review of empirical research on mandatory auditor rotation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  14. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.
  15. Anna Samsonova-Taddei & Javed Siddiqui, 2016. "Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy," Journal of Business Ethics, Springer, vol. 139(1), pages 183-195, November.
  16. Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
  17. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
  18. 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.
  19. Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
  20. Krista Fiolleau & Kris Hoang & Karim Jamal & Shyam Sunder, 2013. "How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 864-890, September.
  21. Odile Barbe & Sophie Raimbault, 2014. "La Justification Des Appréciations Ameliore-T-Elle La Valeur Informative Du Rapport D'Audit?," Post-Print hal-01899542, HAL.
  22. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  23. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
  24. Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
  25. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
  26. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
  27. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 71(2), pages 455-489, April.
  28. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
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