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Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany

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  • C. Richard Baker
  • Alain Mikol
  • Reiner Quick

Abstract

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 to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While these are important goals, it has also been the policy of the European Commission to encourage high standards of auditing, which the Commission anticipates will evolve within the legal and regulatory frameworks of the Member States of the EU. In this regard, our paper seeks to investigate how auditor regulation is organized in three important EU economies. In particular we examine several key functions of auditor regulation and how these are deployed in the three countries investigated. In addition we provide some forward-looking comments concerning regulation of statutory auditors in the EU.

Suggested Citation

  • C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 763-786.
  • Handle: RePEc:taf:euract:v:10:y:2001:i:4:p:763-786
    DOI: 10.1080/09638180120069124
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    References listed on IDEAS

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    1. Alain Mikol & Peter Standish, 1998. "Audit independence and nonaudit services: a comparative study in differing British and French perspectives," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 541-569.
    2. John Margerison & Peter Moizer, 1996. "Auditor licensing in the European Union: a comparative study based on cultural differences," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 29-56.
    3. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    4. Ivo Blij & Harold Hassink & Gerard Mertens & Reiner Quick, 1998. "Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 467-491.
    5. Robson, Keith & Willmott, Hugh & Cooper, David & Puxty, Tony, 1994. "The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 527-553, August.
    6. Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
    7. Steven Maijoor & Willem Buijink & Roger Meuwissen & Arjen Van Witteloostuijn, 1998. "Towards the establishment of an internal market for audit services within the European Union," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 655-673.
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    Cited by:

    1. Larsson, Bengt, 2005. "Auditor regulation and economic crime policy in Sweden, 1965-2000," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 127-144, February.
    2. Cédric Lesage & Sabine Ratzinger & Jaana Kettunen, 2012. "Struggle over joint audit: on behalf of public interest?," Post-Print hal-00935004, HAL.

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