How Long to Read The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality?

How Long Does it Take to Read The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality??

It takes the average reader 1 hour and 3 minutes to read The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? by Matthias Linke

Assuming a reading speed of 250 words per minute. Learn more

Description

Master's Thesis from the year 2015 in the subject Economics - Other, grade: 8,0, Maastricht University (School of Business and Economics), language: English, abstract: This paper examines the effect of the European public audit oversight reform on audit quality. Accounting scandals at the beginning of the 21th century called the audit profession into question and raised serious concerns on the oversight system in place. In an attempt to regain investors’ confidence, the European Commission (hereafter referred to as EC) followed the American example and passed Directive 2006/43/EC, which requires the Member States of the European Union (hereafter referred to as EU) to set up public oversight systems for statutory auditors and audit firms. The paper provides empirical evidence that managers are less likely to commit earnings management in the years following the regulatory reform compared to the years preceding the reform, indicating higher audit quality in the post-reform period. Member States of the EU can choose between two options for national public oversight of auditors; the full-time inspection model and the model which consists of peer reviews with an independent commission monitoring this process. I run several analyses with different models and test whether firms in jurisdictions that implemented the full-time inspection model exhibit lower discretionary accruals compared to firms in jurisdictions that implemented the modified peer review model. The results are contradicting and do not support a conclusion.

How long is The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality??

The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? by Matthias Linke is 63 pages long, and a total of 15,939 words.

This makes it 21% the length of the average book. It also has 19% more words than the average book.

How Long Does it Take to Read The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? Aloud?

The average oral reading speed is 183 words per minute. This means it takes 1 hour and 27 minutes to read The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? aloud.

What Reading Level is The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality??

The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? is suitable for students ages 8 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality??

The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? by Matthias Linke is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

To buy The European Public Audit Oversight Reform. Which Effect Does it Have on Audit Quality? by Matthias Linke on Amazon click the button below.