Statutory Audits In Europe
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Statutory Audits In Europe
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Author : Michael Kend
language : en
Publisher: Taylor & Francis
Release Date : 2023-03-10
Statutory Audits In Europe written by Michael Kend and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-10 with Business & Economics categories.
In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation. Consequently, the European Union (EU) Audit Regulation and Directive was implemented from 2016. This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the UK and Italy, which, representing two very different regulatory and cultural contexts, will offer insight into how the efforts at standardising audit regulation may lead to very different organisational firm responses within Europe. It addresses issues relating to public policy work and the concerns faced by the market for audit and assurance services, in promoting audit quality, better communication about the role of the auditor, capital market stability and confidence, and auditor independence. Moreover, it highlights what the future of auditing might look like in the EU particularly now that the UK has left, and how meeting public expectations will continue to be a struggle for the accounting profession given the many problems ahead. The book encourages a deeper awareness of the challenges faced by those that monitor and certify the financial statements of the world’s largest public companies and contributes to the general understanding of this controversial industry. It will serve as a useful guide to the recent EU audit reforms, not only for academics, and research students but also to regulators, policymakers, standard setters, industry professionals, and business executives worldwide.
Auditing Trust And Governance
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Author : Reiner Quick
language : en
Publisher: Routledge
Release Date : 2007-10-31
Auditing Trust And Governance written by Reiner Quick and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-31 with Business & Economics categories.
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 re
Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-10-17
Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-17 with categories.
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Final Report Of A Study On The Role Position And Liability Of The Statutory Auditor Within The European Union
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Author : Willem Buijink
language : en
Publisher:
Release Date : 1996
Final Report Of A Study On The Role Position And Liability Of The Statutory Auditor Within The European Union written by Willem Buijink and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with History categories.
Recoge: 1.Introduction - 2.Overview of laws and regulations regarding the role, position and liability of the statutory auditor - 3.The establishment of an internal market for audit services - 4.Audit qualility:internal market, independence, contents of the audit and liability - 5.Summary ad recommendations.
Law Corporate Governance And Accounting
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Author : Victoria Krivogorsky
language : en
Publisher: Routledge
Release Date : 2011-04-26
Law Corporate Governance And Accounting written by Victoria Krivogorsky and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-26 with Business & Economics categories.
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
European Corporate Law
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Author : Adriaan F.M. Dorresteijn
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
European Corporate Law written by Adriaan F.M. Dorresteijn and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
This fully updated new edition provides the best-known practical overview of the law regarding companies, business activities, and capital markets in Europe, at both the European Union (EU) and Member State levels. It incorporates analysis of recent developments including the impact of global initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends in such areas of corporate law practice as the following: - rules on cross-border mergers; - employee involvement in business activities; - the initiatives by the Organisation for Economic Co-operation and Development (OECD) and the EU to curb tax avoidance; - Member States’ implementation of EU legislation; - a company’s freedom to incorporate in a jurisdiction not its own; - competition among the legal forms of different Member States; and - safeguarding of employee involvement in cross-border transactions. With respect to national law, the laws of Belgium, France, Germany, the Netherlands, Poland, Spain, and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located, tend to show a fundamentally similar set of legal characteristics. The Third Edition will continue to be of great value to practitioners and academics who wish to acquire a better understanding of European corporate law, in its supranational dimension as well as in the similarities and differences among the various national legal systems.
Handbook Of Research On Social And Economic Development In The European Union
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Author : Bayar, Yilmaz
language : en
Publisher: IGI Global
Release Date : 2019-11-29
Handbook Of Research On Social And Economic Development In The European Union written by Bayar, Yilmaz and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-29 with Business & Economics categories.
The EU has experienced serious economic and political crises such as the sovereign debt crisis and Brexit in the past few years. However, despite these issues, the EU has implemented considerable institutional, fiscal, and collective improvements during the unification process to continue as a significant actor in the global economy. The Handbook of Research on Social and Economic Development in the European Union provides a multidisciplinary evaluation of the institutional, economic, and social development of the European Union and makes inferences for the future dynamics and collaborations of the EU, the global economy, and other countries. Featuring coverage on a broad range of topics such as energy security, gender discrimination, and global economics, this book is ideally designed for government officials, policymakers, world leaders, politicians, diplomats, international relations officers, economists, business professionals, historians, market analysts, academicians, researchers, and students concerned about the multifaceted integration processes surrounding the EU.
Perspectives On Corporate Governance
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Author : F. Scott Kieff
language : en
Publisher: Cambridge University Press
Release Date : 2010-07-30
Perspectives On Corporate Governance written by F. Scott Kieff and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-30 with Law categories.
The events that began with the collapse of Enron, WorldCom, Tyco, and Adelphia and continued into the financial crisis of 2008 teach us an important lesson: corporate governance matters. Although it is widely acknowledged that good corporate governance is a linchpin of good corporate performance, how can one improve corporate governance and its impact on corporate and overall economic performance. This book offers a diverse and forward-looking set of approaches from experts, covering the major areas of corporate governance reform and analyzing the full range of issues and concerns. Written to be both theoretically rigorous and grounded in the real world, the book is well suited for practicing lawyers, managers, lawmakers, and analysts, as well as academics conducting research or teaching a wide range of courses in law schools, business schools, and economics departments.
Europe And The Governance Of Global Finance
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Author : Daniel Mügge
language : en
Publisher: OUP Oxford
Release Date : 2014-06-12
Europe And The Governance Of Global Finance written by Daniel Mügge and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-12 with Business & Economics categories.
The European Union (EU) has emerged as a central actor in financial governance. Hardly any corner of European financial markets remains untouched by EU rules, and key regulatory competences have been shifted from national authorities to supranational ones. At the same time, the global context has become ever more important for how and to what effect the EU regulates its financial markets. On the one hand, EU policymaking is embedded in global initiatives such as the Basel Committee on Banking Supervision. On the other hand, the EU now rivals the USA in its ability to shape global rules. Scholars and practitioners cannot make sense of EU rulemaking without studying its links to global financial governance, just as to understand how global initiatives evolve they have to appreciate the rise of the EU as a global regulatory force. This book charts and analyses this centrality of the European-global link in financial governance for the first time. Its chapters, written by experts in the specific fields, cover the whole breadth of financial markets. They range from banking, auditing and accounting to derivatives trading, money laundering, and tax governance. This book offers comprehensive coverage of: how and why global and European financial governance have co-evolved over time; how global and European rules, institutions, and actors are linked today; and what this implies for future global and European financial governance. It is essential reading for anyone who wants to understand the dynamics of either global or European financial regulation.