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C/F/1005. Dissertation. EU member states response to the EU auditor liability reform

WORDS:
21800
DATE:
2011
PRICE:
219.99 GBP

This dissertation focuses on the EU’s auditor liability reform, and aims to assess how EU member states have responded. The objectives are to determine the recent reform of Auditor Liability in EU, evaluate the response to changes to liability in member states based on a “Public consultation on whether there is a need to reform the rules on auditor liability in the EU” written by the European Commission in 2007, to compare and contrast the 'Big Four's' attitude towards liability changes with that of the member states, and to evaluate the consequences for international development in auditor liability. Data is collected through use of the case study approach, and uses a variety of EU member states as examples. Experiments and ethnographic study is also used as research methods. An overview of auditing and auditor liability is provided, discussing topics like the companies act 2006. The study then evaluates the changes to auditor liability and the EC’s quest for harmonisation, which is followed by an analysis of the reform in the European Union. The EU member states are introduced, and this section discusses states like Germany, Slovenia, Ireland, Finland, Spain, and Austria. The ‘big fours’ response to the reform is documented, and this includes Deloitte, Ernst & Young, KPMG, and PriceWaterHouse Coopers (PWC). All of the research gathered is thoroughly analysed, and conclusions are made regarding the objectives of the paper.

 

KEYWORDS: Dissertation, EU Auditor reform, EU member states, Auditor Liability, European Commission in 2007, companies act 2006, auditing, Deloitte, Ernst & Young, KPMG, PriceWaterHouse Coopers,

 
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