Webbläsaren som du använder stöds inte av denna webbplats. Alla versioner av Internet Explorer stöds inte längre, av oss eller Microsoft (läs mer här: * https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Var god och använd en modern webbläsare för att ta del av denna webbplats, som t.ex. nyaste versioner av Edge, Chrome, Firefox eller Safari osv.

Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper

In English

Författare

  • Christopher Humphrey
  • Asad Kausar
  • Anne Loft
  • Margaret Woods

Summary, in English

With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on 'Audit Policy: Lessons from the Crisis' warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the audit market, the dangers of having very few firms with the capacity to audit global transnational corporations, professional judgement, innovative audit practices and, last but not least, social responsibility. This article analyses the principal perspectives and assumptions underpinning the construction of the Green Paper. The aims are threefold: to enhance understanding of the contemporary regulatory mindset of the European Commission, contribute to policy debate and inspire future research.

Publiceringsår

2011

Språk

Engelska

Sidor

431-457

Publikation/Tidskrift/Serie

European Accounting Review

Volym

20

Issue

3

Dokumenttyp

Artikel i tidskrift

Förlag

Taylor & Francis

Ämne

  • Business Administration

Status

Published

ISBN/ISSN/Övrigt

  • ISSN: 0963-8180