| 000 | 02746nam a22004575i 4500 | ||
|---|---|---|---|
| 001 | 978-3-8350-9115-3 | ||
| 003 | DE-He213 | ||
| 005 | 20161121230906.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 100301s2006 gw | s |||| 0|eng d | ||
| 020 |
_a9783835091153 _9978-3-8350-9115-3 |
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| 024 | 7 |
_a10.1007/978-3-8350-9115-3 _2doi |
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| 050 | 4 | _aHF5601-5688 | |
| 050 | 4 | _aHF5667-5668.252 | |
| 072 | 7 |
_aKF _2bicssc |
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| 072 | 7 |
_aKFCM _2bicssc |
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| 072 | 7 |
_aBUS001040 _2bisacsh |
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| 072 | 7 |
_aBUS001010 _2bisacsh |
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| 082 | 0 | 4 |
_a657 _223 |
| 100 | 1 |
_aStrohm, Christiane. _eauthor. |
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| 245 | 1 | 0 |
_aUnited States and European Union Auditor Independence Regulation _h[electronic resource] : _bImplications for Regulators and Auditing Practice / _cby Christiane Strohm. |
| 264 | 1 |
_aWiesbaden : _bDUV, _c2006. |
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| 300 |
_aXX, 235 p. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 505 | 0 | _aAuditor Independence Risk -- Prior Research on Auditor Independence -- Auditor Independence Regulation -- Task Complexity and Hypotheses Development -- Empirical Studies on Auditor Independence Regulation -- Consequences from the Empirical Findings for the European Capital Market -- Conclusions and Future Research. | |
| 520 | _aIn recent years, the Sarbanes-Oxley-Act has received international 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 investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. The results of her first experiment indicate that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording. Findings of her second experiment show that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation. The author also tests the effectiveness of a transparency report which is proposed by the European Union. The most important safeguards (policies and procedures) are perceived to be quality assurance, internal quality controls and independence practice and compliance. | ||
| 650 | 0 | _aBusiness. | |
| 650 | 0 | _aAccounting. | |
| 650 | 0 | _aBookkeeping. | |
| 650 | 1 | 4 | _aBusiness and Management. |
| 650 | 2 | 4 | _aAccounting/Auditing. |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783835002876 |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-8350-9115-3 |
| 912 | _aZDB-2-SBE | ||
| 950 | _aBusiness and Economics (Springer-11643) | ||
| 999 |
_c505514 _d505514 |
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