Essays about: "EU Audit Reform"

Found 4 essays containing the words EU Audit Reform.

  1. 1. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jens Düvel; [2017-08-09]
    Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Abstract : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. READ MORE

  3. 2. The EU audit reform in Sweden - A study of the perceptions and reactions of the key Swedish stakeholders in relation to the measures of mandatory audit firm rotation and prohibition of NAS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Marte Erland; Martina Eriksson; [2016]
    Keywords : EU audit reform; perceptions of auditor independence; mandatory audit firm rotation; Non-audit services; Sweden; Business and Economics;

    Abstract : .... READ MORE

  4. 3. The lobbying done by accounting profession in the policy making process: the case of the new EU audit reform

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Liudmyla Rosvall; Asma Iqbal; [2015]
    Keywords : Business and Economics;

    Abstract : .... READ MORE

  5. 4. Audit in Change: An Analysis of the EU Audit Reform on Statutory Audit for the Case of Germany

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Lisa Maier; Laura Warkotz; [2015]
    Keywords : EU Audit Reform; Germany; Program Impact Theory; Regulation EU 537 2014; Directive 2014 56 EU; Business and Economics;

    Abstract : The purpose of this paper is to add knowledge to the understanding in which way the measures of the audit reform are in accordance with the EC’s intended objectives. This is examined for the case of Germany. The study further contributes to the program impact theory by applying this theory to a new research area.. READ MORE