Advanced Search
MyIDEAS: Login

European Policies On Auditing In Times Of Crisis

Contents:

Author Info

  • García Benau, María Antonia
  • Zorio Grima, Ana
  • Novejarque Civera, Josefina
Registered author(s):

    Abstract

    The European Union has responded to the financial crisis by taking measures to stabilize the financial system and to promote economic growth in the Member States. In the audit field, in 2010 the document Green Paper Audit Policy: Lessons from the Crisis, shows the intention of the European Commission to assume an international leadership in auditing , promoting cooperation within the Financial Stability Board and the G-20. This document was followed by the European Parliament resolution of 13 September 2011 on Audit Policy: Lessons from the Crisis, a new Proposal for a Directive of the European Parliament and of the Council amending Directive 2006/43/EC and also a new Proposal for a Regulation of the European Parliament and Council on the specific requirements regarding statutory audit of public-interest entities. This paper highlights the visibility that the European Commission has given to the auditors’ work. Therefore, the aim of this paper is to discuss the audit regulatory model introduced in Europe. Our paper shows that European regulation intends to reach a greater control over auditing activity. Our paper provides some thoughts on whether such regulation will improve the quality of auditing.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.usc.es/econo/RGE/Vol22_1/castelan/bt3c.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 22 (2013)
    Issue (Month): 1 ()
    Pages:

    as in new window
    Handle: RePEc:sdo:regaec:v:22:y:2013:i:1_10

    Contact details of provider:
    Postal: Avda Xoan XXIII S/N, 15704 Santiago de Compostela
    Web page: http://www.usc.es/econo/RGE/benvidag.htm
    More information through EDIRC

    Related research

    Keywords: Audit / European Union / Financial Crisis / Harmonization;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:22:y:2013:i:1_10. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.