欧洲审计——欧盟审计行业准入要求的比较

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2023-05-04 DOI:10.1080/17449480.2023.2205867
Philipp Jahn, Thomas R. Loy
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引用次数: 1

摘要

在欧盟内部,已经采取了各种措施来协调审计行业的准入。然而,欧盟法规只规定了最低接入要求。我们的结果显示,各成员国之间仍存在相当大的差异。它们是访问需求索引(ARI)的基础,它可以很容易地评估和比较对未来审核员提出的需求。在进一步的分析中,我们发现欧盟成员国根据该指数的基本参数形成了五个集群。我们的论文为未来对这些差异可能产生的后果的研究提供了基础,并概述了欧盟监管机构和行业对准入要求协调的现状。
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Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union
ABSTRACT Within the EU, various measures have been taken to harmonize access to the audit profession. Nevertheless, only minimum access requirements are defined by EU regulation. Our results show considerable remaining differences between the member states. They are the basis for an Access Requirements Index (ARI) which makes it possible to easily assess and compare requirements placed on prospective auditors. In further analyzes, we show that the EU member states form five clusters based on the underlying parameters of the index. Our paper provides a basis for future research on possible consequences of these differences and gives an overview to regulators and the professions in the EU about the status of harmonization of access requirements.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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