United States and European Union Auditor Independence Regulation

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United States and European Union Auditor Independence Regulation by Strohm, Christiane; Watrin, Christoph, 9783835002876
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  • ISBN: 9783835002876 | 3835002872
  • Cover: Paperback
  • Copyright: 3/27/2006

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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.
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