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European Accounting Review Volume 4, 1995 - Issue 3
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Original Articles

Auditing in Britain and Germany compared: professions, knowledge and the state

Holger R. Vieten London School of Economics Political Science
Pages 485-514 | Published online: 28 Jul 2006

Citations (21)

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Read on this site (9)

Philipp Jahn & Thomas Loy. (2023) Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union. Accounting in Europe 20:2, pages 244-271.
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Georg Loscher, Lukas Löhlein & Hansrudi Lenz. (2021) Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field. European Accounting Review 30:3, pages 503-529.
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Lisa Evans. (2018) Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’. European Accounting Review 27:4, pages 683-712.
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Rafael Heinzelmann. (2016) Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe 13:1, pages 103-120.
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Dagmar Eberle & Dorothee Lauter. (2011) Private interests and the EU-US dispute on audit regulation: The role of the European accounting profession. Review of International Political Economy 18:4, pages 436-459.
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Ann Vanstraelen. (2000) Impact of renewable long-term audit mandates on audit quality. European Accounting Review 9:3, pages 419-442.
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Maria Antonia Garcia Benau, Emiliano Ruiz Barbadillo, Christopher Humphrey & Walid Al Husaini. (1999) Success in failure? Reflections on the changing Spanish audit environment. European Accounting Review 8:4, pages 701-730.
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Ivo Blij$suffix/text()$suffix/text(), Harold Hassink, Gerard Mertens & Reiner Quick. (1998) Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands. European Accounting Review 7:3, pages 467-491.
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Lisa Evans & Christopher Nobes. (1998) Harmonization of the structure of audit firms: incorporation in the UK and Germany. European Accounting Review 7:1, pages 125-148.
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Articles from other publishers (12)

Shireenjit K Johl, Mohammad Badrul Muttakin, Dessalegn Getie Mihret, Samuel Cheung & Nathan Gioffre. (2021) Audit firm transparency disclosures and audit quality. International Journal of Auditing 25:2, pages 508-533.
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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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Lukas Löhlein & Anke Müßig. (2020) At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change. Accounting, Organizations and Society 83, pages 101102.
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Georg Josef Loscher & Stephan Kaiser. (2020) The management of accounting firms: time as an object of professional and commercial goals. Journal of Accounting & Organizational Change 16:1, pages 71-92.
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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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Utz Schäffer, Alexander Schmidt & Erik Strauss. (2014) An old boys’ club on the threshold to becoming a professional association: The emergence and development of the association of German controllers from 1975 to 1989. Accounting History 19:1-2, pages 133-169.
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Patrizia Kokot. (2014) Structures and relationships: women partners' careers in Germany and the UK. Accounting, Auditing & Accountability Journal 27:1, pages 48-72.
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Lisa Evans & Kersten Honold. (2007) The division of expert labour in the European audit market: The case of Germany. Critical Perspectives on Accounting 18:1, pages 61-88.
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Stuart McLeay, Dieter Ordelheide & Steven Young. (2000) Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany. Accounting, Organizations and Society 25:1, pages 79-98.
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Constantinos V. Caramanis. (1998) Assessing the impact of “liberalisation” on auditor behaviour. Accounting, Auditing & Accountability Journal 11:5, pages 562-592.
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M.B. Gietzmann & R. Quick. (1998) Capping auditor liability: The German experience. Accounting, Organizations and Society 23:1, pages 81-103.
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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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