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European Accounting Review Volume 7, 1998 - Issue 3
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Original Articles

Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany

Lisa Evans
&
Christopher Nobes
Pages 493-516 | Published online: 22 Oct 2010

Citations (20)

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Read on this site (6)

Selena Aureli, Elisabetta Magnaghi & Federica Salvatori. (2019) The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. Accounting in Europe 16:3, pages 290-312.
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Christopher Humphrey, Asad Kausar, Anne Loft & Margaret Woods. (2011) Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper. European Accounting Review 20:3, pages 431-457.
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Kim K. Jeppesen & Anne Loft. (2011) Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984–2006. European Accounting Review 20:2, pages 321-354.
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Renata Stenka & Peter Taylor. (2010) Setting UK standards on the concept of control: An analysis of lobbying behaviour. Accounting and Business Research 40:2, pages 109-130.
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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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Francisco Marcos. (2000) The storm over our heads: The rendering of legal services by audit firms in Spain. International Journal of the Legal Profession 7:1, pages 7-38.
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Articles from other publishers (14)

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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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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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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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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Giuseppe Ianniello. (2012) Non‐Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment. International Journal of Auditing 16:2, pages 147-164.
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Giuseppe Ianniello. (2010) Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy. International Journal of Disclosure and Governance 8:1, pages 16-30.
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Sally Aisbitt. (2008) Implementation of supra-national policies: lessons from the Nordic countries' experiences of European directives. Accounting History 13:1, pages 75-99.
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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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Mohammad Hudaib & T.E. Cooke. (2005) The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching. Journal of Business Finance & Accounting 32:9-10, pages 1703-1739.
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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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Joanna E. Stevenson. (2006) Auditor Independence: A Comparative Descriptive Study of the UK, France and Italy. International Journal of Auditing 6:2, pages 155-182.
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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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Donald F. Arnold, Richard A. Bernardi & Presha E. Neidermeyer. (1999) The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective. Auditing: A Journal of Practice & Theory 18:Supplement, pages 45-67.
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Francisco Marcos. (2000) The Storm Over Our Heads: The Rendering of Legal Services by Audit Firms in Spain. SSRN Electronic Journal.
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