Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984–2006

Jeppesen, Kim Klarskov; Loft, Anne

doi:10.1080/09638180.2010.493652

Cited by 20 publications

(27 citation statements)

References 18 publications

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“…In the accounting literature there is much posturing over harmonisation and how global harmonised accounting standards are necessary, but education is harder to harmonise than say audit methodologies (Jeppesen and Loft, 2011). We already have some form of harmonised accounting education standards in the shape of IESs but these have not been adopted across the globe (Crawford et al, 2010), and accountants in Africa may not need the same accounting education as those in Australia.…”

Section: Discussionmentioning

confidence: 98%

The Global Challenge for Accounting Education

Helliar

2013

Accounting Education

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Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts. This has resulted in many fragmented, heterogeneous communities of practice and many diverse audiences or stakeholders with their own interests and legitimation strategies. There is thus a problem for accounting education to be defined, and to coalesce to one world model that fits the needs of all nations. However, global accounting education can adopt similar learning objectives by using constructivist, experiential and situated learning approaches that are embedded in to the learning programme. The International Education Standards (IES) of the IAESB should be revised to embed these three learning approaches, and IFAC and the IAESB should adopt various strategies to gain pragmatic legitimacy for its education standards.

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Section: Discussionmentioning

confidence: 98%

The Global Challenge for Accounting Education

Helliar

2013

Accounting Education

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“…Previous studies have frequently examined the audit oversight system in developed countries (US and Europe in particular) (i.e. Bather and Burnaby, 2006;Samsonova, 2009;Hazgui et al, 2011;Jeppesen and Loft, 2011;Maijoor and Vanstraelen, 2012) but demonstrated a lack of knowledge of how it works on developing countries. We have contributed to the auditing literature by exploring the audit oversight system and its working approach in a developing country (i.e.…”

Section: Discussionmentioning

confidence: 99%

“…Nevertheless, the mutual influence among national audit regulators of different countries cannot override the natural differences between local environments. The blind implementation of independent audit oversight system and its global features have been criticised (Jeppesen and Loft, 2011). National regulators have to consider the features of their national environment and changes have to be made gradually.…”

Section: Prior Researchmentioning

confidence: 99%

“…In Europe, formatting audit oversight authorities in major states (i.e. UK, France, and Netherland) has been examined (Hazgui et al, 2011;Jeppesen and Loft, 2011).…”

Section: Prior Researchmentioning

confidence: 99%

“…Bather and Burnaby, 2006;Barlaup et al, 2009;Hazgui et al, 2011;Jeppesen and Loft, 2011), but little is still known about the application of this system to less developed markets. Thus, it is worth to shed the light on the AOB's establishment in a developing country; in particular, the study has a critical discussion of the main elements of the AOB in Egypt.…”

Section: Introductionmentioning

confidence: 99%

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An independent audit oversight system in a non-developed market: the case of Egypt

Eldaly

Abdel-Kader

2017

IJAAPE

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This study aims to provide a better understanding of oversight the audit profession in Egypt, including its motivations, objectives and its working approach. Further, it reaches a better understanding of the Egyptian Big 4 partners' perceptions of the new Audit Oversight Board (AOB). Previous studies have frequently examined the audit oversight system in developed countries (US and UK in particular), but little is known on how the system works on developing countries. We believe that facing different problems and challenges demands that audit regulators in developing countries follow different approaches in order to improve the quality of their audit markets. Lack of skilled auditors, lack of transparency and public accountability, and a high level of corruption are the main problems facing the audit profession in Egypt (Awadallah, 2006, Wahdan et. al., 2005. Our findings suggest that establishing an audit oversight board in Egypt has been motivated by the need to attract foreign investments and follow the global trend of auditing in developed countries. A number of legal changes are needed in order to improve the AOB's efficiency.

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Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy

Samsonova-Taddei

Siddiqui

2015

J Bus Ethics

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Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984–2006

Cited by 20 publications

References 18 publications

The Global Challenge for Accounting Education

The Global Challenge for Accounting Education

An independent audit oversight system in a non-developed market: the case of Egypt

Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy

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