Auditing in Britain and Germany compared: professions, knowledge and the state
| Autor: | Holger R. Vieten |
|---|---|
| Rok vydání: | 1995 |
| Předmět: |
Economics and Econometrics
business.industry media_common.quotation_subject Economics Econometrics and Finance (miscellaneous) Context (language use) Accounting Audit Auditor independence language.human_language German State (polity) language Economics Business Management and Accounting (miscellaneous) Business and International Management business Finance Professional expertise media_common |
| Zdroj: | European Accounting Review. 4:485-514 |
| ISSN: | 1468-4497 0963-8180 |
| DOI: | 10.1080/09638189500000029 |
| Popis: | In an attempt to move away from dichotomous expositions of state-run Germany and self-regulated Britain this paper seeks to analyse the regulation of auditing in terms of a state-profession axis (Hopwood, 1988: 559) that shifts over time. Stereotypical beliefs of Britain and Germany representing diametrically opposite systems of regulation can be contradicted in the light of increasing state involvement in Britain and the recognition that the German system is not adequately characterized by rigid and exhaustive codification, but relies to a significant degree on professional expertise. However, differences do exist, especially in the nature of regulation, which takes an informal shape in Britain, and in the production and diffusion of knowledge where academics and preparers are much more involved in Germany. The case of auditor independence illustrates some of the similarities and differences exposed by an analysis that aims to interpret regulatory systems in their national and historical context rather t... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|