Auditing, Trust and Governance (eBook, ePUB)

Developing Regulation in Europe
Redaktion: Quick, Reiner; Willekens, Marleen; Turley, Stuart

• Format: ePub

Produktbeschreibung

The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 304
• Erscheinungstermin: 31. Oktober 2007
• Englisch
• ISBN-13: 9781134060238
• Artikelnr.: 38260591

Autorenporträt

The volume has been guided and managed as a project through the European Auditing Research Network (EARNet) Scientific Committee, supervised by Reiner Quick, Stuart Turley and Marleen Willekens. Reiner Quick is Professor of Accounting and Auditing at Darmstadt University of Technology, Germany. Stuart Turley is KPMG Professor of Accounting at Manchester Business School, UK. Marleen Willekens is Professor of Auditing at Tilburg University, the Netherlands.

Inhaltsangabe

1. Preface
2. In the Name of Trust: Some Thoughts about Trust, Audit Quality and Audit
Regulation in Europe
3. Audit Regulation in Belgium: Over-Regulation in a Limited Capital Market
Oriented Country?
4. An Account of Accountants: Audit Regulation and the Audit Profession in
Denmark
5. Developments in the Auditing Regulation in Finland: From a National to
an International Framework
6. France Regulatory Response to Accounting Scandals
7. Audit Regulation in Germany: Improvements Driven by Internationalization
8. Auditing in Italy: The Development of a High-Regulated Setting Before
and After the Parmalat Case
9. The Auditing Profession in the Netherlands: From Limperg's Principles to
Detailed Rules
10. The Settlement of the Audit Profession in Spain: Fast Evolution in a
Highly Regulated Environment
11. Developments in the Framework of Auditing Regulation in the United
Kingdom
12. Regulation and Trust in Auditing in Russia
13. Auditing in the United States: From Laissez Faire to Government Control
in 70 Years
14. Understanding Regulation in its Global Context