Author : Christiane Strohm
Publisher : Springer Science & Business Media
ISBN 13 : 3835091158
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)
Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm
Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.