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Public oversight systems for statutory auditors in the European Union · Study

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ArticlePublic oversight systems for statutory auditors in the European Union

Beatriz García Osma2014

OA

Articlebronze2014

Public oversight systems for statutory auditors in the European Union

Beatriz García Osma · Ana Gisbert Clemente · Elena de las Heras Cristóbal

34 citations·0/0 files stored·European Journal of Law and Economics

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Auditing, Earnings Management, Governance Corporate Governance and Law Global Financial Regulation and Crises

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References

1990Institutions, Institutional Change and Economic Performance 1991Institutions, Institutional Change and Economic Performance 1995Managing Legitimacy: Strategic and Institutional Approaches 1998Law and Finance 1997Legal Determinants of External Finance 2003Earnings management and investor protection: an international comparison 2006What Works in Securities Laws?2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

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2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature 2020PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms 2017Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality

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Year2014

Typearticle

Published2014-08-23

VenueEuropean Journal of Law and Economics

ISSN-L0929-1261

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s10657-014-9460-1

openalex_workW2073494841

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