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United States and European Union Auditor Independence Regulation : Implications for Regulators and Auditing Practice. 米国と欧州連合の監査役独立の規定 －規制機関と監査実務に対する影響－
・ISBN 978-3-8350-0287-6 Brosch.
お気に入り
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| 著者・編者 | Strohm, Christiane, |
|---|---|
| シリーズ | Forschungsreihe Rechnungslegung und Steuern |
| 出版社 | (Deutscher Univ.-Vlg., GW) |
| 出版年月 | 2006 |
| ページ数 | XX, 235 S. |
| 言語 | ENG |
| ニュース番号 | ＜535-730＞ |
解説
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.