Auditing, Trust and Governance

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 analyzes 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 analyzed, including the growing trend of internationalization in regulation, ethics and auditing, professional liability, and professional education. Additional chapters place trends in Europe in the context of broader international developments and consider both the overall pattern of regulatory change and the future of auditing and governance. Auditing, Trust and Governance is a timely appraisal of the regulatory environment in Europe. It 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. The European Auditing Research Network (EARNet) was formed in April 2000 to foster research and exchange ideas among auditing scholars and researchers at a European level. Its objectives are to promote new research in auditing in Europe and to contribute to European policy making.Quick, Reiner is the author of 'Auditing, Trust and Governance', published 2007 under ISBN 9780415448895 and ISBN 0415448891.