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Original Articles

Auditor licensing in the European Union: a comparative study based on cultural differences

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Pages 29-56 | Published online: 04 Jan 2007

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Read on this site (6)

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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Nieves Carrera, Salvador Carmona & Isabel Gutiérrez. (2008) Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988). Accounting and Business Research 38:4, pages 295-312.
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C. Richard Baker, Alain Mikol & Reiner Quick. (2001) Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany. European Accounting Review 10:4, pages 763-786.
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Stefan Sundgren. (1998) Auditor choices and auditor reporting practices: evidence from Finnish small firms. European Accounting Review 7:3, pages 441-465.
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Articles from other publishers (7)

Christophe Van Linden & Kris Hardies. (2018) Entrance requirements to the audit profession within the EU and audit quality. International Journal of Auditing 22:3, pages 360-373.
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Ahmet ÖZCAN. (2018) Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi, pages 173-190.
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C Richard Baker. (2013) A comparative analysis of the development of the auditing profession in the United Kingdom and France. Accounting History 19:1-2, pages 97-114.
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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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Gaétan Breton & Marie‐Andrée Caron. (2008) Elements for sociology of profit. Society and Business Review 3:1, pages 72-90.
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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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Adolf Gerhard Coenenberg, Axel Haller & Kai-Uwe Marten. (1999) Accounting education for professionals in Germany — current state and new challenges. Journal of Accounting Education 17:4, pages 367-390.
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