Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors
Audit oversight plays a crucial role in ensuring audit quality. Despite recent progress in strengthening public audit oversight systems in Europe, in this paper we address the issues where little harmonisation has been achieved. Based on the content of the European Directives, we show how significa...
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Main Authors: | Ana Gisbert, Begoña Navallas, Pablo Gómez-Carrasco, Elena de las Heras |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2025-01-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/483841 |
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