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United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice - Forschungsreihe Rechnungslegung Und Steuern Christiane Strohm 2006 edition
United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice - Forschungsreihe Rechnungslegung Und Steuern
Christiane Strohm
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.
235 pages, 41 black & white tables, biography
| Medios de comunicación | Libros Paperback Book (Libro con tapa blanda y lomo encolado) |
| Publicado | 27 de marzo de 2006 |
| ISBN13 | 9783835002876 |
| Editores | Deutscher Universitats-Verlag |
| Páginas | 255 |
| Dimensiones | 148 × 210 × 15 mm · 340 g |
| Lengua | Inglés Alemán |
| Colaborador | Prof. Dr. Christoph Watrin |