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 |  |
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 |
doi | https://doi.org/10.1007/978-3-8350-9115-3 |
isbn_softcover | 978-3-8350-0287-6 |
isbn_ebook | 978-3-8350-9115-3Series ISSN 2626-9554 Series E-ISSN 2626-9562 |
issn_series | 2626-9554 |
copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2006 |