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.
General
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