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Titlebook: United States and European Union Auditor Independence Regulation; Implications for Reg Christiane Strohm Book 2006 Gabler Verlag | Springer

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发表于 2025-3-21 18:30:05 | 显示全部楼层 |阅读模式
书目名称United States and European Union Auditor Independence Regulation
副标题Implications for Reg
编辑Christiane Strohm
视频video
丛书名称Forschungsreihe Rechnungslegung und Steuern
图书封面Titlebook: United States and European Union Auditor Independence Regulation; Implications for Reg Christiane Strohm Book 2006 Gabler Verlag | Springer
描述In recent years, the Sarbanes-Oxley-Act has received intemational attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm‘s dissertation investigates the effects of the Sarbanes- Oxley-Act and the revised 8 EU-Directive - as a response toward the US-law - on auditing. This study is innovative for several reasons. Combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put to future use in research on regulation. In the following, the American and European regulations are investigated in three separate experiments that are conducted with participants of international background. With this, the author provides - to my knowledge - the first empirical comparative analysis of the Sarbanes Oxley Act and the revised 8 EU- Directive. As both statutes provide representative examples for rules-based (Sarbanes-Oxley-Act) and for principles-oriented (8 EU-directive) regulation, this work deserves recognition from be
出版日期Book 2006
关键词8th Directive; Auditing; Auditor Independence Regulation; Auditor independence risk; Principles-based; Ru
版次1
doihttps://doi.org/10.1007/978-3-8350-9115-3
isbn_softcover978-3-8350-0287-6
isbn_ebook978-3-8350-9115-3Series ISSN 2626-9554 Series E-ISSN 2626-9562
issn_series 2626-9554
copyrightGabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2006
The information of publication is updating

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发表于 2025-3-21 22:47:56 | 显示全部楼层
Task Complexity and Hypotheses Development,ision making can be huge (Libby 1985). In the field of accounting, one area where task complexity is relevant is in decisions of how to apply auditor independence regulations. As such, task complexity deserves additional attention.
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Consequences from the Empirical Findings for the European Capital Market,ence on the European capital market. Since one mechanisms to align information asymmetries concerning audits and thereby decreasing deficiencies in capital markets is greater transparency, the influence of transparency on impaired auditor independence risk as studied in a third experiment is presented in section B.
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Auditor Independence Risk,es the relevant terms. related to this research and in section I then explain the economical changes which lead to auditor independence risk issues. In section I extend the theoretical framework by explaining the identified threats to auditor independence and the safeguards created to reduce threats
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Prior Research on Auditor Independence,research with respect to the type of threat analyzed: incentive, opportunity or compromised integrity. This will also allow me to give an overview of previously investigated safeguards with respect to relevant threats. . Section reviews the research on auditor independence with respect to incentives
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Auditor Independence Regulation,e investors do not, called “information asymmetry,” as well as from inappropriate behavior of auditors, called “moral hazard.”. New laws that attempt to address these issues in the United States (Sarbanes-Oxley Act 2002) and in the European Union (Proposal for a 8. Directive of the European Commissi
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