Changes in the European audit services market

2020
book section
conference proceedings
dc.abstract.enIn-depth changes are now taking place in the audit services market in Europe. They are mainly caused by the implementation of new rules laid down in European regulations. However, Member States have relatively broad freedom in drafting detailed regulations. In light of the above, the main purpose of this article is to identify disparities between financial audit systems in different European countries and to assess them in the context of changes introduced in the EU as a whole. Particular attention is paid to aspects connected with the organisation and the structure of the audit services market. Rules applicable in 30 countries have been analysed and differences identified concerning the scope of Public Interest Entities, the obligatory audit firm rotation, the ban on providing selected non-audit services, and joint audits. Disparities were found in key aspects of statutory auditor activities which are still very controversial. The biggest ones concern the obligatory auditor rotation and the maximum duration of engagement by a given entity. This has a negative impact on the effectiveness of the whole market and its competitiveness.pl
dc.affiliationWydział Zarządzania i Komunikacji Społecznej : Instytut Ekonomii, Finansów i Zarządzaniapl
dc.conferenceThe 36th International Business Information Management Association Conference (IBIMA)pl
dc.conference.cityGrenada
dc.conference.countryHiszpania
dc.conference.datefinish2020-11-05
dc.conference.datestart2020-11-04
dc.conference.shortcutIBIMA
dc.contributor.authorKutera, Małgorzata - 129804 pl
dc.contributor.editorSoliman, Khalid S.pl
dc.date.accession2021-02-01pl
dc.date.accessioned2021-02-01T16:41:59Z
dc.date.available2021-02-01T16:41:59Z
dc.date.issued2020pl
dc.date.openaccess0
dc.description.accesstimew momencie opublikowania
dc.description.conftypeinternationalpl
dc.description.physical1285-1294pl
dc.description.publication0,6pl
dc.description.seriesProceedings of the International Business Information Management Association Conference, e
dc.description.versionostateczna wersja wydawcy
dc.identifier.isbn978-0-9998551-5-7pl
dc.identifier.projectROD UJ / Opl
dc.identifier.serieseissn2767-9640
dc.identifier.seriesissn2767-9640
dc.identifier.urihttps://ruj.uj.edu.pl/xmlui/handle/item/262150
dc.identifier.weblinkhttps://u.pcloud.link/publink/show?code=kZCeIokZrrbe3SiQcHyryACEYOALQ51wpz9X#folder=7802801347pl
dc.languageengpl
dc.language.containerengpl
dc.pbn.affiliationDziedzina nauk społecznych : ekonomia i finansepl
dc.pubinfoNorristown : IBIMApl
dc.rightsDodaję tylko opis bibliograficzny*
dc.rights.licenceOTHER
dc.rights.uri*
dc.share.typeinne
dc.subject.enstatutory auditpl
dc.subject.enEU audit reformpl
dc.subject.enaudit firm rotationpl
dc.subject.ennon-audit servicespl
dc.subtypeConferenceProceedingspl
dc.titleChanges in the European audit services marketpl
dc.title.containerSustainable economic development and advancing education excellence in the era of global pandemic : proceedings of the 36th International Business Information Management Association Conference (IBIMA), 4-5 November 2020, Granada, Spainpl
dc.typeBookSectionpl
dspace.entity.typePublication
dc.abstract.enpl
In-depth changes are now taking place in the audit services market in Europe. They are mainly caused by the implementation of new rules laid down in European regulations. However, Member States have relatively broad freedom in drafting detailed regulations. In light of the above, the main purpose of this article is to identify disparities between financial audit systems in different European countries and to assess them in the context of changes introduced in the EU as a whole. Particular attention is paid to aspects connected with the organisation and the structure of the audit services market. Rules applicable in 30 countries have been analysed and differences identified concerning the scope of Public Interest Entities, the obligatory audit firm rotation, the ban on providing selected non-audit services, and joint audits. Disparities were found in key aspects of statutory auditor activities which are still very controversial. The biggest ones concern the obligatory auditor rotation and the maximum duration of engagement by a given entity. This has a negative impact on the effectiveness of the whole market and its competitiveness.
dc.affiliationpl
Wydział Zarządzania i Komunikacji Społecznej : Instytut Ekonomii, Finansów i Zarządzania
dc.conferencepl
The 36th International Business Information Management Association Conference (IBIMA)
dc.conference.city
Grenada
dc.conference.country
Hiszpania
dc.conference.datefinish
2020-11-05
dc.conference.datestart
2020-11-04
dc.conference.shortcut
IBIMA
dc.contributor.authorpl
Kutera, Małgorzata - 129804
dc.contributor.editorpl
Soliman, Khalid S.
dc.date.accessionpl
2021-02-01
dc.date.accessioned
2021-02-01T16:41:59Z
dc.date.available
2021-02-01T16:41:59Z
dc.date.issuedpl
2020
dc.date.openaccess
0
dc.description.accesstime
w momencie opublikowania
dc.description.conftypepl
international
dc.description.physicalpl
1285-1294
dc.description.publicationpl
0,6
dc.description.series
Proceedings of the International Business Information Management Association Conference, e
dc.description.version
ostateczna wersja wydawcy
dc.identifier.isbnpl
978-0-9998551-5-7
dc.identifier.projectpl
ROD UJ / O
dc.identifier.serieseissn
2767-9640
dc.identifier.seriesissn
2767-9640
dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/262150
dc.identifier.weblinkpl
https://u.pcloud.link/publink/show?code=kZCeIokZrrbe3SiQcHyryACEYOALQ51wpz9X#folder=7802801347
dc.languagepl
eng
dc.language.containerpl
eng
dc.pbn.affiliationpl
Dziedzina nauk społecznych : ekonomia i finanse
dc.pubinfopl
Norristown : IBIMA
dc.rights*
Dodaję tylko opis bibliograficzny
dc.rights.licence
OTHER
dc.rights.uri*
dc.share.type
inne
dc.subject.enpl
statutory audit
dc.subject.enpl
EU audit reform
dc.subject.enpl
audit firm rotation
dc.subject.enpl
non-audit services
dc.subtypepl
ConferenceProceedings
dc.titlepl
Changes in the European audit services market
dc.title.containerpl
Sustainable economic development and advancing education excellence in the era of global pandemic : proceedings of the 36th International Business Information Management Association Conference (IBIMA), 4-5 November 2020, Granada, Spain
dc.typepl
BookSection
dspace.entity.type
Publication
Affiliations

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