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Original Articles

Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany

Pages 763-786 | Published online: 10 Nov 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (4)

Lasse Niemi & Stefan Sundgren. (2012) Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs. European Accounting Review 21:4, pages 767-796.
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Lasse Niemi, Juha Kinnunen, Hannu Ojala & Pontus Troberg. (2012) Drivers of voluntary audit in Finland: to be or not to be audited?. Accounting and Business Research 42:2, pages 169-196.
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Metka Duhovnik. (2011) Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective. Accounting in Europe 8:2, pages 129-140.
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Hervé Stolowy. (2005) Nothing like the Enron affair could happen in France (!). European Accounting Review 14:2, pages 405-415.
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Articles from other publishers (35)

Isabelle Fabioux. (2022) Le processus de normalisation de l’audit : état de l’art et voies de recherches futures. Comptabilité Contrôle Audit Tome 29:1, pages 81-138.
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. 2022. Perspectives on International Financial Reporting and Auditing in the Airline Industry. Perspectives on International Financial Reporting and Auditing in the Airline Industry 159 173 .
Wenxia Ge, Tony Kang, Byron Y. Song & Gaoguang Zhou. (2021) Audit Profession Development and Bank Loan Contracting. AUDITING: A Journal of Practice & Theory 40:2, pages 85-105.
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Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra & Jan Van Dalen. (2021) The Effect of Auditor Style on Reporting Quality: Evidence from Germany. Abacus 57:1, pages 1-26.
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Inês Pinto, Ana Isabel Morais & Reiner Quick. (2020) The impact of the precision of accounting standards on the expanded auditor’s report in the European Union. Journal of International Accounting, Auditing and Taxation 40, pages 100333.
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Georg Loscher, Sascha Ruhle & Stephan Kaiser. (2019) Commitment Profiles of Accountants: A Person-Centered Study of the Commitment towards Profession and Organization. Behavioral Research in Accounting 32:1, pages 51-68.
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Jayasinghe Hewa Dulige, Nadana Abayadeera, Muhammad Jahangir Ali & Paul Mather. (2019) The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation. The International Journal of Accounting 54:02, pages 1950008.
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Robert Rieg. (2019) Selbstständigkeit von Bilanzbuchhaltern und Controllern: Eine empirische Untersuchung zu Einkommen und Determinanten. ZfKE – Zeitschrift für KMU und Entrepreneurship 67:1, pages 35-66.
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Fabio La Rosa, Carlo Caserio & Francesca Bernini. (2019) Corporate governance of audit firms: Assessing the usefulness of transparency reports in a Europe-wide analysis. Corporate Governance: An International Review 27:1, pages 14-32.
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Limei Che, John Christian Langli & Tobias Svanström. (2017) Education, Experience, and Audit Effort. AUDITING: A Journal of Practice & Theory 37:3, pages 91-115.
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Ahmed Eltweri, Mohammad Altarawneh, Krayyem Al-Hajaya & Wa’el Al-Karaki. (2018) Auditing profession regulation: Lesson learned from code and common law countries regulatory approaches. Risk Governance and Control: Financial Markets and Institutions 8:3, pages 80-101.
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Beatriz García Osma, Ana Gisbert & Elena de las Heras Cristóbal. (2014) Public oversight systems for statutory auditors in the European Union. European Journal of Law and Economics 44:3, pages 517-552.
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Lukas Loehlein. (2017) Measuring the independence of audit oversight entities: a comparative empirical analysis. Accounting Research Journal 30:2, pages 165-184.
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Géraldine Hottegindre, Marie-Claire Loison & Anne-Laure Farjaudon. (2017) Male and Female Auditors: An Ethical Divide?. International Journal of Auditing 21:2, pages 131-149.
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Peter Wanke, Carlos Barros & Md. Abul Kalam Azad. (2017) Measuring efficiency drivers and productive slacks in UK auditing firms. Benchmarking: An International Journal 24:3, pages 806-823.
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Cédric Lesage, Geraldine Hottegindre & Charles Richard Baker. (2016) Disciplinary practices in the French auditing profession. Accounting, Auditing & Accountability Journal 29:1, pages 11-42.
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John Preiato, Philip Brown & Ann Tarca. (2015) A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards. Journal of Business Finance & Accounting 42:1-2, pages 1-50.
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C. Richard Baker, Jean Bédard & Christian Prat dit Hauret. (2014) The regulation of statutory auditing: an institutional theory approach. Managerial Auditing Journal 29:5, pages 371-394.
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Philip Brown, John Preiato & Ann Tarca. (2014) Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. Journal of Business Finance & Accounting 41:1-2, pages 1-52.
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Robert Rieg. 2014. Entrepreneurship, Innovation and Economic Crisis. Entrepreneurship, Innovation and Economic Crisis 117 126 .
Janne Chung, Jonathan Farrar, Poonam Puri & Linda Thorne. (2010) Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. Journal of International Accounting, Auditing and Taxation 19:1, pages 66-78.
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JOSEPH WEBER, MICHAEL WILLENBORG & JIEYING ZHANG. (2008) Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG. Journal of Accounting Research 46:4, pages 941-972.
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W. Robert Knechel, Lasse Niemi & Stefan Sundgren. (2008) Determinants of Auditor Choice: Evidence from a Small Client Market. International Journal of Auditing 12:1, pages 65-88.
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Nathalie Gonthier‐Besacier & Alain Schatt. (2007) Determinants of audit fees for French quoted firms. Managerial Auditing Journal 22:2, pages 139-160.
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Katarzyna Kosmala MacLullich & Pat Sucher. (2005) A local realisation of auditor independence construct in Poland: counteracting ‘iron curtain’ syndrome in academic writing. Critical Perspectives on Accounting 16:5, pages 593-612.
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Charles Piot. (2005) Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada. International Journal of Auditing 9:1, pages 21-44.
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Gabriele Jahn, Matthias Schramm & Achim Spiller. (2005) The Reliability of Certification: Quality Labels as a Consumer Policy Tool. Journal of Consumer Policy 28:1, pages 53-73.
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Bengt Larsson. (2005) Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations and Society 30:2, pages 127-144.
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Anita Anand & Niamh Moloney. (2015) Reform of the Audit Process and the Role of Shareholder Voice: Transatlantic Perspectives. European Business Organization Law Review 5:2, pages 223-292.
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Qing Kovarik. (2022) The Effect of Audit Partners’ Workload Compression on Audit Quality Across Europe. SSRN Electronic Journal.
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Vlad-Andrei Porumb, Abe de Jong, Carel Huijgen, Teye A. Marra & Jan van Dalen. (2017) Individual Auditor Style and Audit Quality in a High Reputation Risk Setting. SSRN Electronic Journal.
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Beatriz Garcia Osma, Ana Gisbert Clemente & Elena de las Heras. (2014) Public Oversight Systems for Statutory Auditors in the European Union. SSRN Electronic Journal.
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John P. Preiato, Philip R. Brown & Ann Tarca. (2014) A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards. SSRN Electronic Journal.
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Philip R. Brown, John P. Preiato & Ann Tarca. (2013) Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. SSRN Electronic Journal.
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John P. Preiato, Philip R. Brown & Ann Tarca. (2012) Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?. SSRN Electronic Journal.
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