Statutory Audits in Europe - Latest Reforms and Future Challenges (Hardcover)

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 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 U.K. 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 after the U.K. 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.

General

Imprint:	Taylor & Francis
Country of origin:	United Kingdom
Series:	Routledge Studies in Accounting
Release date:	February 2023
First published:	2023
Authors:	Michael Kend • Giulia Leoni • Cristina Florio • Silvia Gaia
Dimensions:	234 x 156mm (L x W)
Format:	Hardcover
Pages:	160
ISBN-13:	978-1-03-220173-3
Categories:	Books > Business & Economics > Economics > General Books > Business & Economics > Business & management > Business strategy Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Accounting > Management accounting Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Business & Economics > Business & management > Management of specific areas > General Books > Business & Economics > Business & management > Business mathematics & systems > General Books > Money & Finance > Corporate finance
LSN:	1-03-220173-8
Barcode:	9781032201733

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