المؤلفون: GELTER, Martin, GURREA-MARTINEZ, Aurelio

المصدر: Research Collection Yong Pung How School Of Law

مصطلحات موضوعية: Auditing, Accounting, Big 4, Enron, Sarbanes-Oxley, EU audit directive, EU audit regulation, Gatekeepers, Quasi-rents, Auditor rotation, Non-audit services, Majority-of-the-minority approval, Auditor compensation, Transparency reports, Audit firm governance, Accounting Law, Commercial Law

وصف الملف: application/pdf

Relation: https://ink.library.smu.edu.sg/sol_research/3253; https://ink.library.smu.edu.sg/context/sol_research/article/5214/viewcontent/Gelter_and_Gurrea._Auditor_independence_puzzle.pdf

الاتاحة: https://ink.library.smu.edu.sg/sol_research/3253
https://ink.library.smu.edu.sg/context/sol_research/article/5214/viewcontent/Gelter_and_Gurrea._Auditor_independence_puzzle.pdf

المؤلفون: van Liempd, Dennis, Quick, Reiner, Warming-Rasmussen, Bent

المصدر: van Liempd , D , Quick , R & Warming-Rasmussen , B 2019 , ' Auditor-provided nonaudit services : Post-EU-regulation evidence from Denmark ' , International Journal of Auditing , vol. 23 , pp. 1-19 . https://doi.org/10.1111/ijau.12131

مصطلحات موضوعية: Auditing, auditor independence, EU audit regulation, nonaudit services, stakeholder perceptions, survey

وصف الملف: application/pdf

Relation: https://portal.findresearcher.sdu.dk/da/publications/3fbdb773-90ac-44df-acdd-d66b0dec4333

الاتاحة: https://portal.findresearcher.sdu.dk/da/publications/3fbdb773-90ac-44df-acdd-d66b0dec4333
https://doi.org/10.1111/ijau.12131
https://findresearcher.sdu.dk/ws/files/169302648/Denmark_NAS_Study_IJA_final.pdf