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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Bibliographic Details
Main Authors: Ana Gisbert, Begoña Navallas, Pablo Gómez-Carrasco, Elena de las Heras
Format: Article
Language:English
Published: Universidad de Murcia 2025-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
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Online Access:https://revistas.um.es/rcsar/article/view/483841
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