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United States and European Union Auditor Independence Regulation

United States and European Union Auditor Independence Regulation

Christiane Strohm

66,61 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2006
Materia
Contabilidad
ISBN:
9783835002876
66,61 €
IVA incluido
Disponible

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Sobre IBD

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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