Auditing, Trust and Governance: Developing Regulation in Europe by Reiner QuickAuditing, Trust and Governance: Developing Regulation in Europe by Reiner Quick

Auditing, Trust and Governance: Developing Regulation in Europe

EditorReiner Quick, Stuart Turley, Marleen Willekens

Paperback | July 12, 2007

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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.


The volume has been guided and managed as a project through the European Auditing Research Network (EARNet) Scientific Committee, supervised by Reiner Quick, Stuart Turley and Marleen Willekens.Reiner Quickis Professor of Accounting and Auditing at Darmstadt University of Technology, Germany.Stuart Turleyis KPMG Professor of Accounting...
Title:Auditing, Trust and Governance: Developing Regulation in EuropeFormat:PaperbackDimensions:304 pages, 9.21 × 6.14 × 0.8 inPublished:July 12, 2007Publisher:Taylor and FrancisLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0415448905

ISBN - 13:9780415448901


Table of Contents

  1. Preface J'rgen Tiedje


2. In the Name of Trust Some Thoughts about Trust, Audit Quality and Audit Regulation in Europe Aasmund Eilifsen and Marleen Willekens


3. Audit Regulation in Belgium: Over-Regulation in a Limited Capital Market Oriented Country? Ann Vanstraelen and Marleen Willekens


4. An Account of Accountants - Audit Regulation and the Audit Profession in DenmarkClaus Holm and Bent Warming-Rasmussen


5. Developments in the Auditing Regulation in Finland: From a National to an International Framework Lasse Niemi and Stefan Sundgren


6. France Regulatory Response to Accounting Scandals C. Richard Baker, Jean B'rd and Christian Prat dit Hauret


7. Audit Regulation in Germany - Improvements Driven by Internationalization Annette G. K'hler, Kai-Uwe Marten, Reiner Quick and Klaus Ruhnke


8. Auditing in Italy: The Development of a High-Regulated Setting Before and After the Parmalat Case Mara Cameran


9. The Auditing Profession in The Netherlands: From Limperg's Principles to Detailed RulesRoger Meuwissen and Philip Wallage


10. The Settlement of the Audit Profession in Spain: Fast Evolution in a Highly Regulated Environment Maria Antonia Garc'Benau, Cristina de Fuentes Barber'nd Antonio Vico Martinez


11.Developments in the Framework of Auditing Regulation in the United Kingdom Stuart Turley


12. Regulation and Trust in Auditing in Russia Anna Somsonova


13. Auditing in the United States -From Laissez Faire to Government Control in 70 YearsJere R. Francis


14. Understanding Regulation in its Global Context Christopher Humphrey and Peter Moizer