United States and European Union Auditor Independence Regulation Implications for Regulators and Auditing Practice /

• Main Author: Strohm, Christiane (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : DUV, 2006.
• Subjects: Business.; Accounting.; Bookkeeping.; Business and Management.; Accounting/Auditing.

In recent years, the Sarbanes-Oxley-Act has received international 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 investigates the eff...

Table of Contents:

• Auditor Independence Risk
• Prior Research on Auditor Independence
• Auditor Independence Regulation
• Task Complexity and Hypotheses Development
• Empirical Studies on Auditor Independence Regulation
• Consequences from the Empirical Findings for the European Capital Market
• Conclusions and Future Research.