Auditing, Trust and Governance

The volume has been guided and managed as a project through the European Auditing Research Network (EARNet) Scientific Committee, supervised by Reiner Quick, Stuart Turley and Marleen Willekens. Reiner Quick is Professor of Accounting and Auditing at Darmstadt University of Technology, Germany. Stuart Turley is KPMG Professor of Accounting at Manchester Business School, UK. Marleen Willekens is Professor of Auditing at Tilburg University, the Netherlands.

• 1. Preface 2. In the Name of Trust: Some Thoughts about Trust, Audit Quality and Audit Regulation in Europe 3. Audit Regulation in Belgium: Over-Regulation in a Limited Capital Market Oriented Country? 4. An Account of Accountants: Audit Regulation and the Audit Profession in Denmark 5. Developments in the Auditing Regulation in Finland: From a National to an International Framework 6. France Regulatory Response to Accounting Scandals 7. Audit Regulation in Germany: Improvements Driven by Internationalization 8. Auditing in Italy: The Development of a High-Regulated Setting Before and After the Parmalat Case 9. The Auditing Profession in the Netherlands: From Limperg’s Principles to Detailed Rules 10. The Settlement of the Audit Profession in Spain: Fast Evolution in a Highly Regulated Environment 11. Developments in the Framework of Auditing Regulation in the United Kingdom 12. Regulation and Trust in Auditing in Russia 13. Auditing in the United States: From Laissez Faire to Government Control in 70 Years 14. Understanding Regulation in its Global Context