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United States and European Union Auditor Independence Regulation - Implications for Regulators and Auditing Practice
Christiane Strohm
Verlag DUV Deutscher Universitäts-Verlag, 2007
ISBN 9783835091153 , 235 Seiten
Format PDF
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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.
Dr. Christiane Strohm promovierte bei Prof. Dr. Christoph Watrin am Institut für Unternehmensrechnung und -besteuerung der Universität Münster. Sie ist zur Zeit Visiting Scholar an der University of Southern California, Leventhal School of Accounting, Los Angeles.
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