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 new book, the European Auditing Research
Network analyses 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 analysed,
including the growing trend of internationalization in regulation,
ethics and auditing, professional liability and professional
education.
Auditing, Trust and Governance will be an invaluable volume for
students, researchers and professionals working in the fields of
auditing, accountancy and corporate governance, and will provide a
useful basis for further research on the effects of the increased
regulation.
General
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