United States and European Union Auditor Independence Regulation
Download or Read eBook United States and European Union Auditor Independence Regulation PDF written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle.
Author | : Christiane Strohm |
Publisher | : Springer Science & Business Media |
Total Pages | : 247 |
Release | : 2007-12-11 |
ISBN-10 | : 9783835091153 |
ISBN-13 | : 3835091158 |
Rating | : 4/5 (53 Downloads) |
Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm
Book excerpt: 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.