The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to repair the damage and restore faith in corporate governance.

In this important book, published in 2007, our European Auditing Research Network (EARNet) analyzes how that response has developed in Europe, with particular emphasis on the field of auditing.

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