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United States and European Union Auditor Independence Regulation
Christiane Strohm
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Description for United States and European Union Auditor Independence Regulation
Paperback. Series: Forschungsreihe Rechnungslegung Und Steuern. Num Pages: 255 pages, 41 black & white tables, biography. BIC Classification: KF. Category: (P) Professional & Vocational. Dimension: 210 x 148 x 15. Weight in Grams: 341.
In recent years, the Sarbanes-Oxley-Act has received intemational attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm's dissertation investigates the effects of the Sarbanes- Oxley-Act and the revised 8 EU-Directive - as a response toward the US-law - on auditing. This study is innovative for several reasons. Combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put ... Read more
In recent years, the Sarbanes-Oxley-Act has received intemational attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm's dissertation investigates the effects of the Sarbanes- Oxley-Act and the revised 8 EU-Directive - as a response toward the US-law - on auditing. This study is innovative for several reasons. Combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put ... Read more
Product Details
Format
Paperback
Publication date
2006
Publisher
Deutscher Universitats-Verlag Germany
Number of pages
255
Condition
New
Series
Forschungsreihe Rechnungslegung Und Steuern
Number of Pages
235
Place of Publication
Wiesbaden, Germany
ISBN
9783835002876
SKU
V9783835002876
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Christiane Strohm
Dr. Christiane Strohm promovierte bei Prof. Dr. Christoph Watrin am Institut für Unternehmensrechnung und -besteuerung der Universität Münster. Sie ist zur Zeit Visiting Scholar an der University of Southern California, Leventhal School of Accounting, Los Angeles.
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