This paper studies earnings management in a European context. More specifically, the
effects of three factors on earnings management within Europe are studied: member state …

Purpose–This paper aims to examine the recent evolution of the regulation of statutory
auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the …

In this paper we discuss regulation of the statutory auditor in the United Kingdom, France
and Germany. Previous research has addressed regulation of statutory auditors with respect …

This paper investigates the determinants of auditor reputation for listed companies in
France, Germany and Canada. These countries differ in their financing systems, corporate …

We provide a comparative overview of the process of implementation, harmonization and
stabilization of public oversight systems for statutory auditors across the European Union …

This article aims to explore the behavioural differences between male and female auditors
with respect to professional ethics rules. We used factorial correspondence analysis to study …

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which
requires that appropriate audit quality be provided and auditors are factually independent …

This paper discusses the local construction and realisation of auditor independence in
Poland. In the last decade, in the context of European Union (EU) harmonisation and …

Résumé L'auditeur (en France, le commissaire aux comptes) a pour mission le contrôle des
états financiers de l'entreprise auditée. La qualité de son travail dépend de sa compétence …

This paper studies earnings management in an international context. More specifically, the
effects of three factors on earnings management are studied: national audit environment …