The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform Bill which became the Companies Act 2006, has removed the previously existing limits on auditor liability and compelled an agreement between the company and the auditor. As well as the UK, audit liability caps also currently exist in Austria, Belgium, Germany, Greece and Slovenia. This paper addresses the four options presented by the European Commission in the reform of the audit liability regime in Europe. It also responds to the proposals put forward by Doralt and others in their response to the European Commission’s four options. The paper commences with a background to how increased audit concentration has contributed ...
Background and problem: In October 2010 the European Commission issued a Green Paper on Audit Policy...
(Excerpt) This Note proceeds in three parts. Part I discusses the development of the modern global s...
Since Arthur Andersen\u27s implosion in 2002, policymakers have been encouraged with ever increasing...
The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Co...
The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Co...
This paper considers the responses of six audit firms, to the four options presented by the European...
Auditors’ liability is a hot topic nowadays. Due to the increased risks of auditorsand the lack of...
This paper addresses auditors’ liability in the light of the current competition problems in the mar...
This paper is a synthesis of a dissertation published in June 2009 as partial fulfilment of the requ...
Purpose: The UK government is reluctant to adopt auditors’ professional liability capping strategy a...
The need for uniform financial information has brought about efforts to harmonise accounting and aud...
The European Commission has recommended that EU member states limit the civil liability of statutory...
Auditor independence was a global concern of financial regulators in the 1990\u27s. Some observers s...
Statutory audit markets across the EU have recently been reformed, with new Regulation on the Statut...
The article examines the question of whether rules on the limitation of auditors’ liability within t...
Background and problem: In October 2010 the European Commission issued a Green Paper on Audit Policy...
(Excerpt) This Note proceeds in three parts. Part I discusses the development of the modern global s...
Since Arthur Andersen\u27s implosion in 2002, policymakers have been encouraged with ever increasing...
The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Co...
The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Co...
This paper considers the responses of six audit firms, to the four options presented by the European...
Auditors’ liability is a hot topic nowadays. Due to the increased risks of auditorsand the lack of...
This paper addresses auditors’ liability in the light of the current competition problems in the mar...
This paper is a synthesis of a dissertation published in June 2009 as partial fulfilment of the requ...
Purpose: The UK government is reluctant to adopt auditors’ professional liability capping strategy a...
The need for uniform financial information has brought about efforts to harmonise accounting and aud...
The European Commission has recommended that EU member states limit the civil liability of statutory...
Auditor independence was a global concern of financial regulators in the 1990\u27s. Some observers s...
Statutory audit markets across the EU have recently been reformed, with new Regulation on the Statut...
The article examines the question of whether rules on the limitation of auditors’ liability within t...
Background and problem: In October 2010 the European Commission issued a Green Paper on Audit Policy...
(Excerpt) This Note proceeds in three parts. Part I discusses the development of the modern global s...
Since Arthur Andersen\u27s implosion in 2002, policymakers have been encouraged with ever increasing...