United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice - Forschungsreihe Rechnungslegung Und Steuern - Christiane Strohm - Books - Deutscher Universitats-Verlag - 9783835002876 - March 27, 2006
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Christiane Strohm
United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice - Forschungsreihe Rechnungslegung Und Steuern 2006 edition

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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

Media Books     Paperback Book   (Book with soft cover and glued back)
Released March 27, 2006
ISBN13 9783835002876
Publishers Deutscher Universitats-Verlag
Pages 255
Dimensions 148 × 210 × 15 mm   ·   340 g
Language English   German  
Contributor Prof. Dr. Christoph Watrin

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