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Full Description
The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to repair the damage and restore faith in corporate governance.
In this important book, the European Auditing Research Network analyzes how that response has developed in Europe, with particular emphasis on the field of auditing. Leading international academics review how regulation has been revised in specific European countries to help restore confidence in the contribution of auditing to corporate governance. Various themes are explored, including the growing trend of internationalization in regulation, ethics and auditing, professional liability, and professional education.
Auditing, Trust and Governance is an invaluable volume for students, researchers and professionals working in the fields of auditing, accountancy and corporate governance, and provides a useful basis for further research on the effects of the increased regulation.
Contents
1. Preface 2. In the Name of Trust: Some Thoughts about Trust, Audit Quality and Audit Regulation in Europe 3. Audit Regulation in Belgium: Over-Regulation in a Limited Capital Market Oriented Country? 4. An Account of Accountants: Audit Regulation and the Audit Profession in Denmark 5. Developments in the Auditing Regulation in Finland: From a National to an International Framework 6. France Regulatory Response to Accounting Scandals 7. Audit Regulation in Germany: Improvements Driven by Internationalization 8. Auditing in Italy: The Development of a High-Regulated Setting Before and After the Parmalat Case 9. The Auditing Profession in the Netherlands: From Limperg's Principles to Detailed Rules 10. The Settlement of the Audit Profession in Spain: Fast Evolution in a Highly Regulated Environment 11. Developments in the Framework of Auditing Regulation in the United Kingdom 12. Regulation and Trust in Auditing in Russia 13. Auditing in the United States: From Laissez Faire to Government Control in 70 Years 14. Understanding Regulation in its Global Context
